Judgment Search Results Home > Cases Phrase: bombay motor vehicles tax act 1958 maharashtra section 7 payment of additional tax Page 1 of about 361 results (0.057 seconds)

Akhil Gujarat Pravasi Vahan Sanchalak Mahamandal and ors. Vs. State of ...

Court : Gujarat

Reported in : AIR2002Guj121; (2002)1GLR58

..... the learned advocate general submitted that in the earlier petition filed before this court by the petitioners, the petitioners had prayed for setting aside the impugned notice demanding payment of composite tax and for declaration that section 3a(5) of the bombay motor vehicles act, 1958 as amended by bombay motor vehicles (gujarat amendment) act, 1992 is ultra vires being violative of articles 14 and 19(1)(g) of the constitution of india. ..... as far as the present case is concerned, the composite tax is much higher than motor vehicles tax and additional tax which is in lieu of passenger tax and though they may be called as motor vehicles tax by the state government, it is in substance a tax on passengers also wherein entry 56 and 57 are attracted. ..... form, surrendering certificate and showing the intention to use the vehicle.as regards decision reported in the case of state of maharashtra v. ..... state of maharashtra : (1995)1scc351 . 4. ..... state of orissa : (1996)10scc676 .finally, it was contended that it is competent for the state legislature to impose advance tax in view of the decision in the case of stale of maharashtra v. .....

M/s Sion Panvel Tollways Pvt. Ltd., through its Authorized Signatory, ...

Court : Mumbai

..... in the instant case has been granted to light motor vehicles in exercise of the powers conferred under subsections (1e) of section 20 of the maharashtra motor vehicles tax act, 1958. 12. ..... completed and a provisional completion certificate is issued, the state would issue a notification under the provisions of the bombay motor vehicles tax act, 1958 thereby authorizing collection of toll. ..... to be issued whereby the respondent in exercise of powers conferred by subsection 1(e) of section 20 of the maharashtra motor vehicles tax act exempted light motor vehicles and buses of msrtc from payment of toll w.e.f 1 june 2015. ..... constituted a committee under the chairmanship of the minister, public works department for studying the integrated road development plan, kolhapur and also constituted a committee under the chairmanship of the additional chief secretary, public works department for studying the mumbai-pune expressway and mumbai entry point toll and on receipt of the said reports, the state government will take appropriate ..... however, the disputes/ differences between the petitioners and the state government regarding the principles for determining such loss will be decided by a committee consisting of - additional chief secretary (pwd) additional chief secretary (finance) additional chief secretary (planning) (ii) the committee will decide all disputes / differences between the petitioners and the state government arising on account of challenge to the notification dated 26/5/2015 and .....

Lakhimpur Finvest Co. Ltd. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2005(2)AWC1608

..... though section 51 of the act contains 9 sub-sections, but it does not prescribe anywhere that in respect of a motor vehicle subject to the hire-purchase agreement if fresh registration is claimed by the finance company, then the finance company first would have to clear all the pending dues namely, tax and additional tax before getting the registration done, viz. ..... the definition of the term 'operator' as given in the bombay motor vehicles (taxation, of passengers) act, 1958 is as follows :'2. ..... motor vehicles taxation act, 1997 as against the definition given in the bombay motor vehicles (taxation of passengers) act. ..... 1988) and the apex court while considering the definition of the term ''operator' as given in the bombay motor vehicles (taxation of passengers) act, 1958 (as amended in 1962) observed as under :'6. ..... the argument, if accepted, would lead to anomalous result, as a finance company must be financing a number of motor vehicles, to various persons, under the hire-purchase agreement and if operators of those motor vehicles are allowed to ply them at the risk of non-payment of taxes, which are liable to be paid by them, when the vehicles are or were in their possession and at the same time, if such a defaulter operator also fails to repay the instalments then if the finance company under the terms of the hire ..... in the case of state of maharashtra and ors. v. .....

Ashok Kumar S/O Shankarprasad Vs. the State of Maharashtra, Through It ...

Court : Mumbai Nagpur

..... state of maharashtra and others (supra), the division bench of this court at nagpur has held that when vehicles not using public road are subject to tax under the bombay motor vehicles tax act, 1958 levy would be declared as confiscatory in character and beyond competence of state legislature. ..... moreover, we have already noted that the motor vehicle rendered unfit on any count is also subjected to bombay motor vehicles tax act, 1958 and definition of motor vehicle in section 2(2b) therein needs to be understood in this backdrop. 14 ..... section 3a(2) is also pressed into service to show that the provisions relating to refund of tax contained in bombay motor vehicles act, 1958 is not applicable ..... perusal of section 3a of the 1958 act reveals that a lumpsum tax called environment tax has been levied in addition to the tax already levied under the said act on the motor vehicle. ..... in this background attention is invited to section 2(2b) of the 1958 act to show that it adopts the definition of motor vehicle given in the motor vehicles act, 1988 (hereinafter referred to as the 1988 act for short). ..... section 7 contemplates payment of additional tax upon alteration of vehicle, and section 8 transfer liability to pay such tax and interest etc ..... section 4 of 1958 act is about advance payment of said tax. ..... dangre, learned additional government pleader appearing on behalf of the respondents has submitted that the deeming fiction made in section 3 or its validity is not in question before this honble court .....

Afzalpurkar Vishwanath Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2002(2)ALLMR279; 2002(2)BomCR659; 2002(3)MhLj234

..... 3.it is the contention of petitioner that limitation of six months prescribed by rule 12(3) for the purpose of applying for refund permissible under section 9 is otiose, of no practical use, because of the scheme of life time tax payment in lump-sum introduced by section 3(1c) of the bombay motor vehicles tax act, 1958 ('the act' for the sake of brevity). ..... may be, third schedule in case of,(a) removal of the motor vehicle to any other state on transfer of ownership or change of address; or(b) suspension or cancellation of registration of motor vehicle on account of scrapping of it due to accident or any other reason : provided that, the refund of tax shall be granted by the taxation authority,(i) in case of removal of motor vehicle outside the state of maharashtra on transfer of ownership or on change of address, only on production of sufficient proof of its transfer outside the state of maharashtra; and (ii) in the case of scrapping of motor vehicle only on production of a certificate from the insurance .....

Kiran Anandrao Pawar and Others Vs. Chief General Manager, M/s. IRB Ko ...

Court : Mumbai

..... section (1) is in absolute terms and, namely, that after the bombay motor vehicles tax act, 1958, came into effect, no toll shall be levied and collected on any motor vehicle ..... , namely, section 20 of the maharashtra motor vehicles tax act, 1958 contains an exception to sub section (1) thereof ..... for the period ending not earlier than 31st march, 2006rs.72 croresrs.72 crores for all consortium member taken together.additionally, minimum net worth of each consortium member shall be proposed equity holding (%) of the consortium member (as provided in mou) x rs.72 crores.3net profi after tax (average of last three years as per audited balance sheet not earlier than 31st march, 2006rs.11 croresrs.11 crores ..... their absence when the matters are called out, the filing of incomplete and inaccurate pleadings many times even illegible and without personal check and verification, the non payment of court fees and process fees, the failure to remove office objections, the failure to take steps to serve the parties, et al. ..... section 4 of this act provides for exemption from payment of toll and by section 5 the police officers are bound to assist the toll collectors, when required, in the execution of the tolls act and for that purpose shall have the same powers which they have in ..... i say that there was opposition/agitation from residents of kolhapur for payment of toll on the ground that the quality of work carried out by the respondent no.1 was not as per standard and also that 95% of the work .....

Larsen and Toubro Ltd., Bombay and anr. Vs. State of Maharashtra

Court : Mumbai

Reported in : 2002(4)BomCR111; (2002)3BOMLR539; 2002(2)MhLj857

..... the learned counsel for the petitioners submitted that the amendment brought out to the bombay motor vehicles tax act, 1958 by the maharashtra tax laws (levy, amendment and repeal) act, 1989 has crippling effect and may destroy its business. ..... we have already pointed out that the respondents have stated that under section 11 of the bombay motor vehicles tax act, 1958, it is inter alia provided that the tax is first credited to the consolidated fund and 65% of the proceeds of tax after deducting the expenses for collection are transferred to the state road ..... filing further affidavit dated 25th february 2002, it is in detail pointed out how under section 11 of the bombay motor vehicles tax act, 1958, it has been provided that the tax collected should first be credited to the consolidated fund and 65% of the proceeds of the tax after deducting expenses of collection thereto shall be transferred to the state road fund. ..... notification dated 1-4-1989 came to be issued in exercise of the powers conferred by sub-section (1) of section 3 of the bombay motor vehicles tax act, 1958. ..... section 2(6a) thereof defines 'private service vehicle' to mean as an omnibus constructed or adapted to carry more than 9 passengers and ordinarily used by or on behalf of the operator for the purpose of carrying employees or other persons for or in connection with his trade or business on payment of ..... in addition, the tax imposed by notification dated 1-4-1989 is much lower than the maximum permissible can be .....

Forbes Forbes Campbel and Co. Ltd. and another Vs. Vilasrao Deshmukh t ...

Court : Mumbai

Reported in : AIR1994Bom346; 1994(3)BomCR660

..... from the above discussion, it is clear that the petitioner, who was in possession of the trailers in question which were kept ready, capable and suitable for use' on public road, was liable to register the same as 'motor vehicle' under section 2(18) of the 1939 act and to pay tax in respect thereof under the bombay motor vehicles tax act, 1958 at the rates prescribed for trailers in item (a), sub-clause (viii) of clause a of the first schedule to the said act. ..... - in exercise of the powers conferred by sub-section (2) of section 13 of the bombay motor vehicles tax act, 1958 and in supersession of government notification, home department no. ..... application for revision made to the minister for revenue, government of maharashtra (transport department) under section 4a of the bombay motor vehicles tax act was also rejected by order dated 10 march, 1988. ..... it is only for the purpose of giving benefit to the owners of the tractors of the specific type described as 'articulated vehicle' that government decided to treat the articulated vehicle and the trailer owned by the same person as a single unit for the purpose of registration and taxation and to exempt all alternate or additional trailers owned by him from taxation. ..... the right of access may be permissive, limited, restricted or regulated by oral or written permission by tickets, passes or badges or on payment of fee. .....

Royal Carrier and Courier Pvt. Ltd. and Others Vs. The State of Mahara ...

Court : Mumbai Aurangabad

..... gujarat 121, validity of section 3a of bombay motor vehicles tax rules, 1959, mandating payment of advance tax on passengers for one month irrespective of the fact of nonuse of the vehicle, was a matter of ..... goods carriages plying on substantive permits or temporary permits issued during the pendency of renewal of substantive permits under section 87(1)(d) of the motor vehicles act, 1988 within the agreed quota and countersigned by other state, shall be exempted on single point tax basis in other state as under : ( i) if the goods carriage belongs to the state of madhya pradesh, motor vehicles tax of maharashtra state shall be liable to pay for a period of one year in advance and the countersignature shall be ..... in the instant matter, the provisions of section 3 of the act of 1958 have been given go bye and different methodology is adopted under the terms of reciprocal agreement arrived at between the state of maharashtra and the state of madhya pradesh which methodology is obviously contrary to the provisions of law as well as opposed to the entry 56 of ..... may consider necessary, section 08 : penalty for nonpayment of tax : where the whole or any portion of the tax payable to the state government in respect of any stage carriage for any month or portion thereof in pursuance of sections 5, 6 and 7 has not been paid to it in time, the tax officer may, in his discretion, levy in addition to the tax so payable, a penalty not exceeding 25 per cent of the maximum tax which would have been .....

Maharashtra Tour and Travels and Bus Owners Association, Through Chief ...

Court : Mumbai Aurangabad

..... 11] learned agp opposed the petition urging that : [a] section 3 of the bombay motor vehicles tax act, 1958, authorizes the levy of tax on the vehicles used or kept for use in the state of maharashtra. ..... the bombay motor vehicles tax act, 1958, governs this aspect within the territory of state of maharashtra. ..... vehicles belonging to members of the petitioner are public service vehicles registered as such and are kept for use in the state of maharashtra, and attract levy of tax under entry no.vii schedule one of the bombay motor vehicles tax act. ..... 2] main prayer in the petition is aimed at challenge to taxation of the buses owned by the members of the petitioner association and classifying the same in the category of item no.vii of first schedule attached to bombay motor vehicles tax act, 1958. ..... [c] the levy of tax by the state is authorized by section 3 of the bombay motor vehicles tax act for vehicles used or kept for use in the state. ..... 16] there is no law which would prohibit additional tax, yet the state has adopted a practice that when higher rate of tax applies by the rate prescribed for any category in entry no.vi, the recovery of tax is done by giving appropriate credit for the tax under entry no.vii paid, if any, in relation to the same vehicle. ..... the issue of permit is to be done by the authority upon compliance of the regulations under central act, and it is done upon payment of tax under the state act. .....