KERALA TOLLS LEVY RULES, 1983

*THE KERALA TOLLS LEVY RULES, 1983
S.R.O. No. 914/83.- In exercise of the powers conferred by section 11 of the Kerala Tolls Act, 1976 (6 of 1977), the Government of Kerala hereby make the following Rules, namely
1. Short title and commencement.- (1) These rules may be called the Kerala Tolls Levy Rules, 1983.

(2) They shall come into force on the 22nd day of July, 1983.
2. Definition.- In these rules unless the context otherwise requires

(a) "Act" means the Kerala Tolls Act, 1976 (6 of 1977);

(b) "Form" means a form appended to these rules;

(c) "Officer" means the officer authorised by Government under sub-rule (1) of rule 4 to Collect the toll.

3. Rules of toll and its payment- (1) There shall be levied and paid to the Assistant Engineer on behalf of the Government of Kerala, or to any other person entrusted with the collection of toll on behalf of the Government, toll on motor vehicles other than those belonging to the Government of Kerala or Government of India for entering a bridge at the rates specified in the Schedule to these rules.

(2) If the same vehicle has to use the bridge Continuously and frequently for a long period, the ownershall have the option to compound the toll for periods for one month or above, but not exceeding one year on payment of an amount equal to one and a half times the respective rates for single entry per day for the periods for which the toll is compounded. Application for Compounding shall be submitted in Form 'A' to the Assistant Engineer or to the contractor entrusted with the collection of tolls in advance of the period of compounding mentioned above. In such cases a pass shall be issued in form 'B'.

(3) Toll shall be levied till the cost of the construction of the bridge with simple interest at 9% is recovered. When recovery is completed in respect of a bridge and a report from the Chief Engineer, Buildings & Roads is received to that effect, the Government may, by notification in the Gazette, withdraw further levy of toll on that bridge with effect from such date as may be specified in such notification.

4. Procedure for Collection/Realisation of Amount, Handling etc.- (1) All tolls levied under these rules shall be collected departmentally by an officer authorised by the Government in this behalf or through private contractors on the basis of competitive bidding on behalf of the government of Kerala. For this purpose, necessary arrangements shall be made by the Public Works Department for putting up adequate number of Collection booths, operated manually or by automatic arrangements or by combination of both, as may be considered suitable by the Assistant Engineer, including improvement and widening of approach roads to serve the collection booths SO Set up.

(2) There shall be provided at either end of the bridge, a cross bar for securing the stoppage of motor vehicles.

(3) The Officer authorised under sub-rule (1) or the private contractor shall ensure at the crossbar that passage is not allowed to motor vehicles unless the toll leviable in respect thereof has been paid.

(4) The provisions in the Kerala Public Works Department Code and the Kerala Financial



Code shall mutatis mutandis apply for the collections of toll through private contractors on the basis of competitive bidding under sub-rule (1).

5. Mode of collection of toll.- (1) Every driver, owner or person in charge of a motor vehicle other than a person who has obtained a pass under Sub-rule (2) of rule 3, required to pay toll under these rules shall, before crossing bridge or after having crossed it, stop his vehicle at the cross bar, go to the toll collection booth to pay the toll leviable in respect of the vehicle and obtain from the Officer or other person in charge of toll collection a receipt in Form 'C' in token of having paid the toll before he is allowed to proceed further.
(2) The Officer or other person in charge of the toll collection shall, on receipt of the toll specified in the schedule, fill up a receipt in Form 'C' with counterfoil and deliver a copy thereof to the driver, owner or the person in charge of the vehicle in respect of which the toll has been paid and retain in the counterfoil in his office. The vehicle shall be allowed to go ahead of the cross bar only after the toll has been paid and receipt issued under these rules.

(3) Where, and if, found necessary, the Executive Engineer/Assistant Engineer may also set up Counter checking booths. For this purpose, where such a booth has been set up at some location considered suitable beyond a toll collection booth, after the motor vehicle has crossed the bridge and also paid the prescribed toll, the officer in charge on Counter checking duty at the counter checking booth shall ensure that the motor vehicle is allowed to pass from the counter checking Cross bar only after verifying or checking the copies of the receipt for payment of the toll or the pass issued under Sub-rule (2) of rule 3, from the driver, owner or person in charge of the vehicle.

6. Remittance of Toll Collected.- (1) The Officer in charge of the Toll Collection shall be responsible for the collection and safe custody of the amounts collected towards toll during the period of his duty and shall not leave his booth till his reliever takes over charge from him.
(2) The Officer in charge of the Toll Collection shall maintain a cash register in Form 'D' and keep it posted up-to-date.
(3) The Officer in charge of the Toll Collection shall at the end of the period of his duty, hand over the amount collected by him to his reliever after obtaining the signature of the latter in the relevant Column of the cash register.
(4) Every day, the Officer in charge of the toll collection shall hand over the entire amount of toll collected during the proceeding 24 hours to the Assistant Engineer in charge of the bridge after obtaining his signature in the relevant Column of the cash register.
(5) The Assistant Engineer shall keep the amounts of Collection received from the Officer in charge of the Toll Collection in the chest provided for the purpose at his office.
(6) The Assistant Engineer shall, on every Friday or if it happens to be a holiday on the next working day or whenever the balance exceeds five hundred rupees, remit the amount received by him under sub-rule (5), in the treasury by chalan and forward the chalans and remittance statement to the Assistant Executive Engineer.
(7) The Assistant Engineer shall maintain a register in Form 'E', showing the remittance made into the treasury and shall keep the register posted up-to-date.
(8) The Assistant Engineer shall exercise supervision and control over the staff posted at the bridge in connection with the collection of the tolls and over the maintenance of proper accounts and records by such staff.
(9) The Assistant Executive Engineer, in charge of the road on which the bridge is situated, shall check the collection and remittance of tolls in accordance with these rules by paying surprise visits at least once in a fortnight at the offices of the Officer in charge of the Toll Collection and the Assistant Engineer, concerned. He shall countersign the cash register maintained by the Officer in charge of the Toll Collection and Assistant Engineer, concerned, in token of such a check having been made. Such visits shall also be undertaken by the Executive Engineers concerned, at least once in a month.

7. Submission of Returns.- (1) The Executive Engineer in charge of the bridge shall furnish to the Chief Engineer in charge of Bridges and Roads, every quarter, in the 2nd week of July, October, January and April,-
(a) A Consolidated reconciled statement showing month-wise amount Collected and remitted on account of toll proceeds together with the fines, interest and fees received thereunder in respect of each bridge along with the details of the number and date of chalan with which the said amounts were remitted, and
(b) A break-up of the month-wise expenditure incurred on each bridge by the Assistant Engineer required to be deducted towards collection charges of the tolls on the basis of actual expenditure incurred.
(2) The Chief Engineerin charged of Bridges and Roads shall forward a reconciled consolidated statement to the Accountant General every quarter before the end of July, October, January and April.

8. Furnishing of Security.- The Officers in charge of toll collection and the Assistant Engineer concerned shall furnish security covered by Fidelity Insurance as provided under article

9. Credit of the proceeds of the Tolls and its Utilisation.- (1) The amount to be allocated from the Consolidated Fund of the State by Government to the Bridges and Roads Fund shall be equal to the amount of tolls, together with fines, interest and fees recovered under the Act and these Rules reduced by 12% of the total collection towards collection charges within the State. The amount standing to the credit of the Fund shall be allocated by the Government for construction of new bridges which shall be liable for levy of tolls under these rules, and are included in the Budget Estimate of the State with prior approval of the Government to be financed from the Fund.

(2) The proceeds of the tolls remaining unutilised at the end of the financial year shall not lapse at the close of that financial year but shall be available for being utilised during subsequent year or years against individual Works to be approved by the Government.
10. Appointment of other Officers for Collection of Tolls etc.-Notwithstanding anything contained in these rules Government may appoint any other Officer(s) to collect the tolls and or to check the working of the collection booths

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|- ! Sl No !! Particulars of Vehicle !! Toll for Bridges costing not less than Rs.15 Lakhs And upto 50 Lakhs !! Toll for Bridges costing not less than Rs.50 Lakhs And upto 100 Lakhs !! Toll for Bridges costing more than Rs.100 Lakhs. |- 1 ||| . Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws || Rs..50 || Rs..50 || Rs..50 |- 2 ||(a) Motor Car, Taxi,Jeep, Pick up Van and other light motor vehicles without

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THE SCHEDULE See rule 3(1))

Toll chargeable in respect of Motor Vehicles entering bridges costing not less than Rupees 35 lakhs on highways completed/ to be completed and opened to traffic in regard to vehicles other than vehicles belonging to the Government of Kerala or the Government of India.


Sl no Particulars of vehicle Toll for bridges costing not Costing more bridges less than Rs.15 lakhs and upto Rs. 50 lakhs Toll for bridges costing more than Rs. 50 lakhs and upto Rs. 100 lakhs Toll for bridges costing more than 100 lakhs
1 Motor Cycle, Scooter or any other two wheeled Motor Vehicles and Autorick-shaws RS. 0.50 RS. 0.50 Rs . 0.50
2 (a) Motor Car, Taxi, Jeep, Pick up Van and other light motor vehicles without trailer (b) With trailer a) 2.00 b)3.00 a)2.00 b) 3.00 a)2.00 b) 3.00
3 Buses and Lorries laden with or without passengers/ goods or not, chassis with or without body, Tractor, and Tractor Trailer combination. 6.00 8.00 10.00
4 Other vehicles not mentioned above like mobile cranes, dozers, earth movers, road rollers etc. 6.00 8.00 10.00


326 THE KERALA TAX ON EMPLOYMENT ACT, 1976
as the case may be to the assessing authority in the prescribed form, and the assessing authority shall, after making such inquiry as it deems necessary, grant him such certificate.
(4) Every person referred to in sub-section (2) shall apply for a revised certificate of enrolment to the assessing authority in the prescribed form within thirty days of his becoming liable to pay tax on employment at the rate higher or lower than that specified in the certificate of enrolment, and the assessing authority shall, after making such inquiry as it deems necessary, grant him a revised certificate of enrolment.
(5) The assessing authority shallmention in every certificate of enrolment the amount of the tax on employment payable for a half-year and the date by which and the place at which and the person to whom such tax on employment shall be payable by the holder of such certificate, and such certificate shall be deemed to be a notice of demand for the purposes of this Act.
(6) Where an employer or a person liable to apply for a certificate of enrolment has wilfully failed to apply for the certificate of registration or the certificate of enrolment, as the case may be, within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding twenty rupees for each day of delay in the case of an employer and not exceeding five rupees for each day of delay in the case of any other person.
(7) Where an employer or other person has deliberately given false information in any application made under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding one thousand rupees.

7. Returns.- (1) Every employer who has obtained a certificate of registration under this Act shall furnish to the assessing authority within fifteen days of the expiry of every half-year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of the tax on employment deducted by him in respect thereof, during that half-year.
(2) Every such return shall be accompanied by a treasury chalan in proof of payment of the full amount of the tax on employment due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer has wilfully failed to file such return within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding five rupees for each day of delay.
8. Assessment of employers.- (1) If the assessing authority is satisfied that the return filed by an employer under section 7 is correct and complete, it shall accept the return and assess the tax on employment due from that employer in accordance with such return.
(2) If the assessing authority is not satisfied that a return referred to in sub-section (1) is correct and complete, it shall serve on the employer a notice requiring him, on a date specified in the notice, to attend in person or through an authorised representative, and to produce accounts and papers in support of the return.
(3) The assessing authority shall, on examination of the accounts and papers produced in compliance with the notice under sub-section (2), assess the amount of the tax on employment payable by the employer.
(4) If the employer fails to comply with the terms of a notice under sub-section (2), or if in the opinion of the assessing authority the accounts and papers are incorrector incomplete or unreliable, that authority shall, after such inquiry as it deems fit, assess the tax on employment due, to the best of its judgment.
(5) If an employer has wilfully failed to get himself registered or being registered has failed to file any return, the assessing authority shall after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit, pass an order assessing the amount of the tax on employment due, to the best of its judgment.
(6) When any tax on employment is due from an employer in consequence of any order

326 THE KERALA TAX ON EMPLOYMENT ACT, 1976 Sec. 7
as the case may be to the assessing authority in the prescribed form, and the assessing authority shall, after making such inquiry as it deems necessary, grant him such certificate.
(4) Every person referred to in sub-section (2) shall apply for a revised certificate of enrolment to the assessing authority in the prescribed form within thirty days of his becoming liable to pay tax on employment at the rate higher or lower than that specified in the certificate of enrolment, and the assessing authority shall, after making such inquiry as it deems necessary, grant him a revised certificate of enrolment.
(5) The assessing authority shallmention in every certificate of enrolment the amount of the tax on employment payable for a half-year and the date by which and the place at which and the person to whom such tax on employment shall be payable by the holder of such certificate, and such certificate shall be deemed to be a notice of demand for the purposes of this Act.
(6) Where an employer or a person liable to apply for a certificate of enrolment has wilfully failed to apply for the certificate of registration or the certificate of enrolment, as the case may be, within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding twenty rupees for each day of delay in the case of an employer and not exceeding five rupees for each day of delay in the case of any other person.
(7) Where an employer or other person has deliberately given false information in any application made under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding one thousand rupees. 7. Returns.- (1) Every employer who has obtained a certificate of registration under this Act shall furnish to the assessing authority within fifteen days of the expiry of every half-year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of the tax on employment deducted by him in respect thereof, during that half-year.
(2) Every such return shall be accompanied by a treasury chalan in proof of payment of the full amount of the tax on employment due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer has wilfully failed to file such return within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding five rupees for each day of delay.
8. Assessment of employers.- (1) If the assessing authority is satisfied that the return filed by an employer under section 7 is correct and complete, it shall accept the return and assess the tax on employment due from that employer in accordance with such return.
(2) If the assessing authority is not satisfied that a return referred to in sub-section (1) is correct and complete, it shall serve on the employer a notice requiring him, on a date specified in the notice, to attend in person or through an authorised representative, and to produce accounts and papers in support of the return.
(3) The assessing authority shall, on examination of the accounts and papers produced in compliance with the notice under sub-section (2), assess the amount of the tax on employment payable by the employer.
(4) If the employer fails to comply with the terms of a notice under sub-section (2), or if in the opinion of the assessing authority the accounts and papers are incorrector incomplete or unreliable, that authority shall, after such inquiry as it deems fit, assess the tax on employment due, to the best of its judgment.
(5) If an employer has wilfully failed to get himself registered or being registered has failed to file any return, the assessing authority shall after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit, pass an order assessing the amount of the tax on employment due, to the best of its judgment.
(6) When any tax on employment is due from an employer in consequence of any order