Tax on motor vehicles using heavy fuel oil, etc.
17.—(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.
[24/96]
(2)  The special tax chargeable under subsection (1) in respect of a motor vehicle shall be —
(a)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;
(b)chargeable by reference to such tax period as the Minister may prescribe; and
[Act 29 of 2018 wef 18/02/2019]
(c)payable in advance at such time and in such manner as the Minister may prescribe.
[10/92]
(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)  [Deleted by Act 29 of 2018 wef 18/02/2019]
(4)  For the purposes of the special tax, a motor vehicle shall be deemed —
(a)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
(b)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.
[10/92]
(5)  Subject to subsection (5A), a person who for any period keeps a motor vehicle in respect of which the special tax has at any time become chargeable is, whether or not the motor vehicle is still a mechanically‑propelled vehicle during the period, liable to pay the special tax on the motor vehicle for that period.
[Act 29 of 2018 wef 18/02/2019]
(5A)  The period mentioned in subsection (5) for which the person is liable to pay the special tax, does not include any period notified by the person to the Registrar under the Road Traffic Act (Cap. 276) as a period when the motor vehicle will not be used or kept on a public road (called in this section the notified period).
[Act 29 of 2018 wef 18/02/2019]
(5B)  However, the person is not exempt from liability to pay the special tax by virtue of subsection (5A) if, at any time during the notified period, the motor vehicle is used or kept on a public road —
(a)by the person; or
(b)with the consent of the person,
and there is no vehicle licence in force for the motor vehicle at that time.
[10/92]
[Act 29 of 2018 wef 18/02/2019]
(6)  No motor vehicle to which this section applies shall be used —
(a)after the latest date appointed for payment of the special tax until the tax has been paid; and
(b)at any time during the notified period.
[Act 29 of 2018 wef 18/02/2019]
(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.
(9)  In this section, “tax period” means the annual or half-yearly period by reference to which the special tax is chargeable under this section.
[Act 29 of 2018 wef 18/02/2019]