—(1) Notwithstanding and in addition to any tax, duty, fee or other charge leviable on any mechanically-propelled vehicle under any other Act or scale of fees made thereunder, a special tax shall be imposed on motor vehicles which are equipped with engines using heavy oil, diesel oil, liquefied petroleum gas or any other gas as fuel or fitted with producer gas or other gas attachments.
(2) The special tax chargeable under subsection (1) in respect of a motor vehicle shall be —
of such an amount as the Minister may prescribe and the Minister may prescribe different rates for motor vehicles of different classes, categories or descriptions or motor vehicles used for different purposes;
chargeable by reference to such annual or half-yearly rate as the Minister may prescribe; and
payable in advance at such time and in such manner as the Minister may prescribe.
(2A) All amounts collected before the date of commencement of the Customs (Amendment) Act 2008 as, or purportedly as, the special tax chargeable under subsection (1) shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law for or on account of or in respect of any such collection.
[3/2008 wef 04/04/2008]
(3) The Minister may prescribe the manner and circumstances for the refund of or exemption from the special tax.
(4) For the purposes of the special tax, a motor vehicle shall be deemed —
to be chargeable with the like special tax as on the occasion of the issue of the vehicle licence or last vehicle licence issued for the motor vehicle under the Road Traffic Act, and to be so chargeable by reference to the prescribed rate as applicable to the motor vehicle on that occasion; or
if no vehicle licence has been issued for the motor vehicle under that Act, to be chargeable by reference to the prescribed rate applicable to the motor vehicle.
(5) A person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable shall, whether or not it is still a mechanically-propelled vehicle, be liable to pay the special tax in respect of the motor vehicle for that period, except that he shall not be so liable for any period in respect of which he has given notice to the Registrar under the Road Traffic Act (Cap. 276) that the motor vehicle will not be used or kept on a road during such period.
(6) No motor vehicle to which this section applies shall be used —
after the latest date appointed for payment of the special tax until the tax has been paid; and
during any period in respect of which a refund of any such tax has been made.
(7) If any motor vehicle to which this section applies is knowingly used in contravention of subsection (6), the person driving the vehicle or the owner thereof shall be guilty of an offence.
(8) The Registrar shall for the purposes of this section have all the powers of the Director-General under this Act.