Court : Mumbai
..... the sub 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 by any ..... the amendment by introduction of section 20 in the maharashtra motor vehicles tax act, 1958 would denote that there is authority and power to levy toll on vehicles ..... cases filed in public interest, the court can exercise the writ jurisdiction at the instance of a third party only when it is shown that the legal wrong or legal injury or illegal burden is threatened and such person or determined class of person is by reason of poverty, helplessness or disability or socially or economically disadvantaged position, unable to approach the court for relief. ..... the clause sets out is that the possession of this land or portion to the above extent shall be handed over to the contractor/agency only on the said agency or contractor incurring rs.60 crores on the ..... the said concession agreement also provides that if the concessionaire is unable to complete the project works for its own fault and/or fails to rectify any defective work then the respondent no.3 can complete and/or rectify the said work by an independent contractor and the concessionaire would be liable to pay the ..... due to the unfounded objections of the representatives of the said toll virodhi kruti samiti and respondent no.4 (kmc) that the chief secretary wrongly and/or without application of mind and ..... and other liability criteria are available in the .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(2)ALLMR279; 2002(2)BomCR659; 2002(3)MhLj234
..... sub-section (1c), (1d) or (1e) of section 3, a registered owner shall be entitled to refund of tax at the rates specified in the second schedule or as the case 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 company or any other ..... it was registered as mfv 6380 by paying tax for one year as per the then scheme of bombay motor vehicles tax act, 1958. ..... 'section 9(4):notwithstanding anything contained in sub-section (1), a person shall be entitled to a refund of the tax as provided in that sub-section if the taxation authority is satisfied that --(a)(i) such person for reasons beyond his control, is not able to surrender the certificate of taxation, and(ii) the vehicle in respect of which the refund of the tax is being claimed will not be used in any public place during the period for which such refund is claimed. .....
Tag this Judgment!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 ..... stage carriage is defined to mean motor vehicle carrying or adapted to carry more than 6 persons for hire or reward either for the whole journey or for the stage of journey and includes such carriage or other omnibus when used as a contract carriage within the meaning of the motor vehicles act, 1939 and also includes any private service vehicle. ..... the net effect of the amendment is that the petitioners are required to pay much higher amount towards motor vehicles tax ..... are many similarly situated companies which are also required to pay higher amount towards motor vehicles tax.10. ..... section 2(29) defines 'stage carriage' as a motor vehicle carrying or adapted to carry more than 6 persons excluding the driver which carries passengers for hire or reward at separate fares paid by or for individual passengers, either for the whole journey or for stages of the journey and includes such a carriage or other omnibus when used as a contract carriage within the meaning of the motor vehicles act, ..... therefore, if some reduction is given for the period from 1-4-1989 to 31-8-1991 in that case and it was refused to the petitioners on the ground that it was paying lesser amount of tax, it cannot be said by any stretch of imagination that such a principle of wednusbury is .....
Tag this Judgment!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. ..... the government of maharashtra hereby with effect from the 1st day of april 1980 exempts from the tax levied under sub-sections (1) and (1 a) of section 3 of the said act-(a) the following classes of motor vehicles,and (b) the motor vehicles belonging to the following classes of persons:--(a) class of motor vehicles- (vi) trailers registered and kept for use as alternate trailers of an articulated vehicle provided that such trailers are used with any one of the tractors as may be specified by the registering authority.it is clear from the above that both under the 1939 act and the taxation act, a trailer of an articulated vehicle is also a trailer. ..... in such a situation the only liability that can be fastened to the petitioner is the liability to pay tax on the trailers held by it which were 58 in number. ..... 87,20,965.50 with interest at the rate of two per cent per month on the petitioner. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... 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 valid for that period only: (ii) if the goods carriage belongs to the state of maharashtra motor vehicle tax exemption is fixed from time to time by the government of ..... the sums specified in the notice of demand are not paid within fifteen days from the date on which the notice was served on the operator, the stage carriage in respect of which the tax is due and its accessories may be distrained and sold under the appropriate law relating to recovery of arrears of land revenue, whether or not such vehicle or accessories are in the possession or control of the operator: provided that no distraint shall be made in pursuance of this subsection except at the instance or with the consent of the state government or such officer as may be authorised by the ..... of the bombay motor vehicles rules, 1940 framed under the bombay motor vehicles act, 1939 defines 'passenger' thus ' passenger' for the purposes of the rules in chapter iv means any person travelling in a public service vehicle other than the driver or the conductor or an employee of the permit .....
Tag this Judgment!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. ..... under entry no.iv(4) of schedule i of the bombay motor vehicles act during the period whenever the contract carriage permit is actually sought by the bus owner, and that there shall be no tax for the duration for which the owner and bus do not hold any permit ? ..... 7] the scheme of the law relating to motor vehicles can be classified as follows:- [a] the regulation of motor vehicle as a device of transport to be run on the roads from all facets except taxation on running, is controlled and governed by tax related laws enacted by the state ..... proposition: the vehicles which were paying the tax as stage carriage vehicles for which rate of levy was higher in magnitude than the rate of levy chargeable to contract carriage on account of the deficiency in the permit and failure to pay tax under the head of contract carriage, the detention of vehicle was held ..... though such tax is not fee in disguise, yet it involves a component of compensation to the state for services which are impliedly rendered though not rendered personally to the tax payer, and though the doctrine of "quid pro quo" does not have ..... legislation to run only on permit, can be actually "used" whenever the owner possesses a "permit". ..... 1] public interest litigation no.32/2011 is filed by association of contract carriage bus .....
Tag this Judgment!Court : Mumbai Nagpur
..... 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. ..... xxx of 2010 dated 21.12.2010 introducing environment tax by amending the bombay motor vehicles tax act, 1958 (hereinafter referred to as the 1958 act for short). ..... 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. ..... 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. ..... section 7 contemplates payment of additional tax upon alteration of vehicle, and section 8 transfer liability to pay such tax and interest etc. ..... an owner or person in possession of the vehicle is deemed to use or have kept such vehicle for use in state during any period specified in the intimation. ..... the learned counsel has urged that as the said motor vehicle is incapable of being used on state road, as it is mechanically unfit and is permanently rendered unusable, the same cannot be taxed and hence, demand of arrears of environment tax on it is, unsustainable. ..... , upon succeeding owner. .....
Tag this Judgment!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. ..... under entry no.iv(4) of schedule i of the bombay motor vehicles act during the period whenever the contract carriage permit is actually sought by the bus owner, and that there shall be no tax for the duration for which the owner and bus do not hold any permit ? ..... 7] the scheme of the law relating to motor vehicles can be classified as follows:- [a] the regulation of motor vehicle as a device of transport to be run on the roads from all facets except taxation on running, is controlled and governed by tax related laws enacted by the state ..... proposition: the vehicles which were paying the tax as stage carriage vehicles for which rate of levy was higher in magnitude than the rate of levy chargeable to contract carriage on account of the deficiency in the permit and failure to pay tax under the head of contract carriage, the detention of vehicle was held ..... though such tax is not fee in disguise, yet it involves a component of compensation to the state for services which are impliedly rendered though not rendered personally to the tax payer, and though the doctrine of "quid pro quo" does not have ..... legislation to run only on permit, can be actually "used" whenever the owner possesses a "permit". ..... 1] public interest litigation no.32/2011 is filed by association of contract carriage bus .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2004Bom21; 2003(4)ALLMR624
..... the bombay motor vehicles tax act, 1958, hereinafter called as 'the tax act', the learned advocate for the petitioners has submitted that the question of imposing the tax liabilities, and more particularly demand for one time tax, cannot arise in respect of the vehicle in question in the facts and circumstances of the case, and in any case, the provisions of law contained in section 3(1d) (c) (i) of the tax act, which are sought to be referred to as the provisions of law under which the petitioners are said to be liable to pay the tax, do not apply at all, as the vehicle in question is not registered in the state of maharashtra and the said provisions of law would apply only in case of registration of such vehicle in the state of maharashtra, ..... the sub-rule (1) of the rule 18-a thereof, where an officer authorised by the state government under the section 12-b has reason to believe that the tax payable in respect of any motor vehicle has remained unpaid for more than thirty days after it has become due, such officer, by an order in the form da and served on the registered owner or the person in possession or control of such vehicle or its driver, seize the motor ..... is made or proof of payment produced within reasonable period after the expiry of the period aforesaid, the taxation authority shall forward a certificate of recovery of the tax and interest, if any, as arrears of land revenue to the collector of the district in which the registered owner of the vehicle resides .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC2062; (1988)90BOMLR563; [1989]66CompCas723(SC); JT1988(3)SC381; 1988(2)SCALE376; (1988)4SCC290; [1988]Supp2SCR482; 1989(1)LC68(SC)
..... and special leave petitions center around one point, namely, the validity of the bombay motor vehicles tax act, 1958 as amended by section 3 of the maharashtra act, xiv of 1987 as well as section 6 of the said act as amended by maharashtra act xxxiii of 1987 as well as the maharashtra act ..... tax every year.almost 70 to 75% motor vehicle tax arrear cases were of 2 wheelers.because of new system of one time tax if the owner pays it, he is not required to pay the tax again during the life time of the 2 wheeler.any further increase in one time tax rate will not be applicable to the 2 wheelers which have already paid the one time tax.statistics show that the 2 wheelers are being used for more than 25 years.the rate of increase of 2 wheelers because of easy availability and ..... the report, it was observed that tax on motor vehicles is a compensatory tax levied for the use of the roads and it is not a tax on ownership or possession of motor vehicles. ..... the rate of interest that is recoverable as well as paid under the income tax act ..... of tax compelled owners of two wheelers to incur a further expenditure of about 70% of the cost of the vehicles purchased by them at the time they acquire the vehicle and that imposes heavy additional liabilities. ..... the new sub-section (6) enabled a registered owner of motor cycle or tricycle to obtain refund of 'one time tax' in cases where (a) the vehicle is removed outside the state; and (b) the registration of vehicle is cancelled due to scrapping of the vehicle .....
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