KARNATAKA MOTOR VEHICLES
TAXATION (SECOND AMENDMENT) ACT, 2007 THE KARNATAKA MOTOR VEHICLES TAXATION (SECOND
AMENDMENT) ACT, 2007 [Act No. 10 of 2007] [28th April 2007] An Act further to amend the Karnataka Motor
Vehicles Taxation Act, 1957. Whereas,
it is expedient further to amend the Karnataka Motor Vehicles Taxation Act,
1957 (Karnataka Act 35 of 1957), for the purpose hereinafter appearing; Be it
enacted by the Karnataka Legislature in the fifty-eighth year of the Republic
of India as follows:- (1)
This Act may be called the Karnataka Motor
Vehicles Taxation (Second Amendment) Act, 2007. (2)
It shall come into force at once. After
the fourth proviso to section 3 of the Karnataka Motor Vehicles Taxation Act,
1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the principal Act),
the following proviso shall be deemed to have been inserted with effect from
the 1st day of March, 1991 and shall be deemed to have been omitted with effect
from 1st day of April, 2000, namely:- ?Provided
also that in respect of Motor Vehicles owned by companies or industrial
undertakings either on lease or agreement or arrangement of any kind whatsoever
and operated under a Private Service Vehicle Permit by any other person on
behalf of such companies or industrial undertakings, tax shall be levied at the
rates specified for contract carriages in part A of the Schedule.? In
section 7 of the principal Act, after sub-section (5) and before the
Explanation, the following shall be deemed to have been inserted with effect
from the 1st day of March, 1991, namely:- ?(6) Notwithstanding any order or direction contained in
any judgment, decree or order of any Court, Tribunal or other authority, no
refund of tax shall be allowed in respect of Motor Vehicles on which tax is
levied or deemed to have been levied and collected under the fifth proviso to
section 3 of the principal Act before the commencement of the Karnataka Motor
Vehicles Taxation (Second Amendment) Act, 2007.? (1)
Notwithstanding anything contained in any
judgment, decree or order of any Court, Tribunal or other Authority, anything
done or any action taken or purporting to have been done or taken (including
any notices or orders issued and all proceedings held for levy and collection
of tax, penalty or amount purported to have been collected by way of tax) in
relation to such levy or collection under the provisions of the principal Act
before the commencement of this Act shall be and shall be deemed to be valid
and effective as if such levy or collection or action or thing had been made,
taken or done under the principal Act as amended by this Act and accordingly,- (a)
all acts, proceedings or things done by the
Government or any authority in connection with the levy or collection of such
tax or penalty or other amount for all purposes be deemed to be and to have
always been made, done or taken in accordance with this law; (b)
no suit or other proceedings shall be
maintained or continued in any Court or Tribunal or before any authority for
the refund of any such tax, penalty or other amount; and (c)
no Court shall enforce any decree or order
directing the refund of any such tax, penalty or other amount. (2)
For the removal of doubts it is hereby
declared that nothing under sub-section (1) shall be construed as preventing
any person,- (a)
from questioning, in accordance with the
provisions of the principal Act as amended by this Act, any levy or collection
of tax, penalty or other amount referred to in sub-section (1); or (b)
from claiming refund of any excess amount
paid by him by way of tax under the principal Act as amended by this Act.
Preamble - THE KARNATAKA MOTOR VEHICLES
TAXATION (SECOND AMENDMENT) ACT, 2007PREAMBLE