Finance (Amendment)

2. There shall be charged, levied and paid, on every diesel motor vehicle a diesel motor vehicle levy (in this part referred to as “the levy”), for the years commencing respectively, on April 1, 1995 and April 1, 1996, of a sum equal to ten thousand rupees, and for every year commencing on or after April 1, 1997, of a sum equal to five thousand rupees. The levy payable for every such year shall be paid by the registered owner of the diesel motor vehicle, on or before the relevant date”.

7A. The Commissioner may exempt the registered owner of a motor vehicle from the payment of the whole or any part of the diesel motor vehicle levy payable by such registered owner for any year, where he is satisfied that such registered owner has given a notice of non-user for a period exceeding six months in respect of that year, under section 37 of the Motor Traffic Act or any corresponding provision in any statute of a Provincial Council relating to Motor Traffic”.

“8A. Notwithstanding the provisions of subsection (1) of section 8, where the registered owner of any specified motor vehicle is the State or a local authority as the case may be, such registered owner may pay the levy to any insurer and the provisions of subsections (2), (3). (4), (5), (6) of section 8 and section 9 shall, mutatis mutandis, apply to, and in relation to, such payment.”.

(1) The registered owner of every specified motor vehicle shall produce to the insurer at the time he applies for the issue or renewal of an insurance policy in respect of such motor vehicle for any year, proof of payment of the levy in respect of that specified motor vehicle for that year and the preceding year.

(2) Where the registered owner fails to show proof of payment of any levy referred to in subsection (1), the insurer shall notify the Commissioner forthwith of such non payment.”.

(1) by the substitution, in subsection (3) of that section, for the words “levy in default within”, of the words “levy in default and any penalty added thereto within” ;

(2) by the repeal of subsection (4) of that section and the substitution therefor of the following :-

10A. The Commissioner may waive or reduce the amount of any penalty payable by a registered owner under subsection (2) of section 10, if the Commissioner is satisfied that the failure of the registered owner to pay the levy before the relevant date was due to circumstances beyond his control and that waiver or reduction of such penalty is just and equitable in ail the circumstances of the case.

10B. Where the registered owner of a motor vehicle has paid a penalty respect of a levy which is deemed to be in default the Commissioner may-

where the Commissioner is satisfied that the failure of the registered owner to pay the levy before the relevant date was due to circumstances beyond his control and the set off or refund of the penalty paid by such registered owner is just and equitable in all the circumstances of the case.

11. Where the amount of the levy and any penalty added thereto, has not been paid before the expiry of the date referred to in a notice sent under section 10, the Commissioner may issue a certificate, containing the amount of such levy and any penalty added thereto, and the name and last known place of residence of the defaulter to a Magistrate having jurisdiction in the division in which such place is situated. The Magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of the levy and any penalty added thereto, should not be taken against him. and in default of sufficient cause being shown the levy in default and any penalty added thereto, shall be deemed to be a fine imposed by a sentence of the Magistrate on such defaulter for an offence punishable with line only, not punishable with imprisonment, and the provisions of subsection (1) of section 291 (except paragraphs (a), (d) and (i) thereof) of the Code of Criminal Procedure Act. No. 15 of 1979, relating to default of payment of a fine imposed for such an offence shall thereupon apply and the Magistrate may make any direction which, by the provisions of that subsection, he could have made at the time of imposing such sentence.”.

(1) by the repeal of all the words from “motor cycle” to “Motor Traffic Act” and the substitution of the following therefor:-

“invalid carriage”, “motor ambulance”, “motor cycle”, “motor hearse”, “motor tricycle” “omnibus and private coach” shall have the respective meanings assigned to them by the Motor Traffic Act:-

(2) in the definition of “motor vehicle”, by the substitution for all the words from “lorry”, to the end of that definition of the following :-

“lorry, omnibus, private coach, tractor, hand tractor or trailer, which is constructed or adapted for the carriage of no) more than ten persons (including the driver) and their effects;”

(3) by the repeal of the definition of “semi luxury dual purpose vehicle” and the substitution office following definition therefor :-

“semi luxury dual purpose motor vehicle” means a luxury motor vehicle or a semi luxury motor vehicle which is registered as a dual put pose motor vehicle ;

(4) by the insertion immediately after the definition of “specified motor vehicle”, of the following definition therefor :-

“wagon” means a motor vehicle designed as a single unit and constructed or adapted for the purpose of transporting passengers or goods or passengers and goods.