CHAPTER 124
MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title.

   2.   Interpretation.

PART II
REGISTRATION TAX

   3.   Application of Part II.

   4.   Registration.

   5.   Payment of registration tax.

   6.   Exemption.

PART III
TAX ON TRANSFER

   7.   Application.

   8.   Tax on transfer.

   9.   Payment of tax on transfer.

   10.   Exemption.

PART IV
GENERAL PROVISIONS

   11.   Construction.

   12.   Recovery of tax and penalty.

   13.   Powers of licensing authority.

   14.   Receipt for tax.

   15.   Offences.

   16.   Forfeiture.

   17.   Power to inspect and detain vehicles.

   18.   Power of entry, etc.

   19.   Obstruction of officers, etc.

   20.   Burden of proof.

   21.   Commissioner may compound offences.

   22.   Fees under Road Traffic Act.

   23.   Regulations.

   24.   Construction of First Schedule.

   25.-28.   [Repeals and amendments.]

SCHEDULES

CHAPTER 124
THE MOTOR VEHICLES (TAX ON REGISTRATION AND TRANSFER) ACT

An Act to make provisions for the registration and transfer of motor vehicles and motor cycles and for other related matters.

[16th June, 1972]
[s. 1]

Acts Nos.
21 of 1972
16 of 1974
29 of 1974
12 of 1981
1 of 1983
16 of 1983
15 of 1985
10 of 1987
17 of 1990
3 of 1993
2 of 1994
16 of 1994
17 of 1995
13 of 1996
25 of 1997

PART I
PRELIMINARY PROVISIONS (ss 1-2)

1.   Short title

   This Act may be cited as the Motor Vehicles (Tax on Registration and Transfer) Act, and shall be read as one with the Road Traffic Act *.

2.   Interpretation

   (1) In this Act, unless the context requires otherwise–

   "Commissioner" means the Permanent Secretary to the Treasury;

   "licensing authority", "owner" and "motor vehicle" shall have the meanings assigned to those expressions by the Road Traffic Act *;

   "Minister" means the Minister for the time being responsible for finance;

   "registration" means registration of a motor vehicle under Part I of the Road Traffic Act *;

   "registration tax" means the tax imposed by Part II of this Act;

   "tax on transfer" means the tax imposed by Part III of this Act;

   "transfer" means any transaction whereby the property, or any interest in the property, in a motor vehicle is transferred from one person to another person whether pursuant to any sale, mortgage or other arrangement of any kind, and whether or not the transfer is for any valuable consideration.

   (2) For the purposes of this Act a transfer of motor vehicle shall be deemed to have been completed–

   (a)   where the transfer is accompanied by delivery of the possession of the motor vehicle, on the date on which such delivery is effected;

   (b)   where the transfer is endorsed or required to be endorsed on any registration card or register issued or maintained pursuant to the provisions of the Road Traffic Act *, on the date on which the endorsement is effected, whichever date first occurs.

   (3) The Commissioner may, by writing under his hand, authorise any public officer to perform all or any of his functions.

PART II
REGISTRATION TAX (ss 3-6)

3.   Application of Part II

   (1) This Part shall apply to–

   (a)   a motor vehicle constructed or adapted solely or mainly for the carriage of passengers and their personal luggage and having a seating capacity, as assessed by the licensing authority, for not more than fifteen persons including the driver;

   (b)   a motor-cycle;

   (c)   pick-up, panel truck or similar vehicle of less than three tons load-carrying capacity.

   (2) For the purposes of subsection (1) a station wagon, shooting brake or similar vehicle shall be deemed to be constructed mainly for the carriage of passengers and their personal luggage.

   (3) References in this Part to a "motor vehicle" shall, unless the context requires otherwise, be construed as references to a motor vehicle to which this Part applies.

4.   Registration

   (1) Subject to the provisions of this Part, there shall be charged, levied and collected a tax, to be known as motor vehicle registration tax, at the rate set out in the First Schedule to this Act–

   (a)   upon first registration of any motor vehicle to which this Act applies;

   (b)   where in the case of any motor vehicle to which this Act applies registration tax has not been paid by reason of an exemption under section 6 upon the expiry of the exemption or upon transfer of the motor vehicle to a person not enjoying similar exemption;

   (c)   where subsequent to first registration of a motor vehicle to which this Act does not apply the motor vehicle is so adapted as to bring it within a category of motor vehicles to which this Act applies upon the adaptation.

   (2) For the purposes of subsection (1)–

   (a)   registration tax shall be deemed to have been paid in respect of a motor vehicle if the registration tax payable under the Private Motor Vehicles Registration Tax Act * (hereinafter referred to as the 1964 Act) has been paid in respect of that vehicle;

   (b)   where any motor vehicle was, immediately before the commencement of this Act, exempt from the registration tax payable under the 1964 Act by virtue of any exemption order made under section 3 of that Act, that motor vehicle shall, for so long as the exemption continues to be effective for the purposes of this Act, be deemed to be exempt from payment of registration tax payable under this Act by an order made under section 6.

5.   Payment of registration tax Acts Nos. 12 of 1981; 25 of 1997 s. 30">

   (1) The registration tax payable under section 4 shall be paid to the licensing authority–

   (a)   in any case to which paragraph (a) of subsection (1) of section 4 applies, by the person applying for the registration upon the date on which the application for first registration is made;

   (b)   in any case to which paragraph (b) of subsection (1) section 4 applies–

      (i)   if the registration tax becomes payable by reason of expiry of the exemption which is referred to in that paragraph, by the owner within fourteen days of the date on which the exemption expires;

      (ii)   if the registration tax becomes payable by reason of the transfer of the motor vehicle to the such person who is referred to in that paragraph, by that person upon completion of the transfer;

   (c)   in any case to which paragraph (c) of subsection (1) of section 4 applies, by the owner within fourteen days of the date on which the adaptation which is referred to in the paragraph is effected.

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