Judgment Search Results Home > Cases Phrase: bombay motor vehicles tax act 1958 maharashtra section 9 refund of tax Page 1 of about 221 results (0.146 seconds)

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

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 ..... 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. ..... 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 3a introduced by the maharashtra amendment no.xxx of 2010 dated 21.12.2010 is, therefore, not applicable ..... mzv5876 (premier padmini car) has basically sought to challenge the provisions of maharashtra act no. ..... state of maharashtra and others) 5 .....

State of Maharashtra and ors. Vs. Madhukar Balkrishna Badiya and ors.

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)

..... these civil appeals 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 ix of 1988.2. ..... 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, or for a similar reason. ..... it was submitted on their behalf that so far as four-wheelers are concerned, section 9(1) of the act provided for refund of the proportionate amount of tax for every completed calendar month for which the vehicle has not been used. ..... according to the high court, the absence of provisions for refund in cases of temporary non-user made the maharashtra act xiv of 1987, confiscatory in character and not regulatory or compensatory which alone was in the competence of the state legislature. ..... in the instant case, the impugned legislation had been subsequently amended to provide for the refund of a proportionate part of the one-time tax in the event of the vehicle not being used for a period of quarter or more than a quarter of a year as mentioned before. .....

Afzalpurkar Vishwanath Vs. State of Maharashtra and ors.

Court : Mumbai

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

..... 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). ..... anything contained in sub-section (1), where a tax has been paid under 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 ..... lay special emphasis on proviso (i) which makes it incumbent upon the owner of the vehicle to produce sufficient proof regarding transfer of the vehicle outside the state of maharashtra before he can claim refund of one time tax for the life time of motor vehicle.on simple reading of rule 12(3), it can be seen that in prescribing the limitation for preferring applications for refund, it covers all the contingencies in which refund of tax can be claimed under section 9 i.e. .....

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

Court : Gujarat

Reported in : AIR2002Guj121; (2002)1GLR58

..... 6-2-2001, it is clear that in exercise of powers conferred by clause (a) of sub-section (2) of section 23 of the bombay motor vehicles tax act, 1958 (bombay lxv of 1958), the government of gujarat amended motor vehicles tax rules, 1959 by substituting sub-rule (1) of rule 5 whereby a registered owner or any person who is in possession or control of a motor vehicle in respect of which tax is paid in advance not intending to use or keep for use such vehicle in the state and desiring to claim refund of tax on that count shall before commencement of the period, for which the refund of tax is to be claimed, may give advance declaration in form 'n.t. ..... the foregoing discussion would lead us to the only conclusion that section 3a(1) and (2) of the bombay motor vehicles tax act, 1958 and amendment of rule 5 of bombay motor vehicles tax rules, 1959 incorporated in the notification dated 6-2-2001 and subsequent circular dated 8-2-2001 are beyond legislative competence and, therefore, they are required to be struck down.44. ..... 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. .....

A. Aruna and ors. Vs. State of Andhra Pradesh and anr.

Court : Andhra Pradesh

Reported in : 2002(6)ALD548; 2003(2)ALT770

..... balkrishna badiya, : air1988sc2062 , the bombay motor vehicles tax act, 1958 prior to its amendment in 1987 provided for levy of tax on vehicles annually or quarterly. ..... (b) where the tax for any motor vehicle has been paid for any quarter, half year or year and the motor vehicle has not been used during the whole of that quarter, half year or year or a continuous part thereof not being less than one month, a refund of the tax at such rates as may, from time to time, be notified by the government, shall be payable subject to such conditions as may be specified in ..... were aggrieved by levy of entry tax on such motor vehicles under section 3 of the maharashtra tax on entry of motor vehicles into local areas act (42 of 1987). ..... the levy under the impugned act in this case is computed taking into account only 12 years as the life of the vehicle.the impugned act also provides for refund of proportionate tax to the owners of the vehicles if they take their vehicles permanently to any other state for re-registration under section 47 of the motor vehicles act. ..... (bb) notwithstanding anything in clause (b), where lumpsum tax has been paid as specified in clause (aa) a refund of the tax at such rates as may be from time to time be notified by the government, shall be payablesubject to such conditions as may be specified in the notification in the case of removal of the vehicle to any other state on transfer of ownership or change ..... the so-called non-refund for certain period is not conclusive of .....

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

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 ..... 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. ..... , we would reproduce section 20 of the maharashtra motor vehicles tax act, 1958. ..... that the law, namely, section 20 of the maharashtra motor vehicles tax act, 1958 contains an exception to sub section (1) thereof. ..... registered by showing consideration price as rs.2,67,30,000/ and stamp duty of rs.13,20,000/ is paid 28] the petitioners state that in maharashtra stamp duty on transfer, inter alia, of immovable properties is governed by the provisions of maharashtra stamp act, 1958. ..... the essential being that as per section 73 of the bombay provincial municipal corporation act, 1949 (now the maharashtra municipal corporations act) the commissioner of municipal corporation while entering into any contract on behalf of the corporation has to ensure that the corporation is not put ..... 73] the argument overlooks the fact that by the notification at annexure a to the memo of pil no.179/2013 the urban development department of the state of maharashtra issued a gr dated 24th january, 2008 and in furtherance of the gr dated 26th august, 2003 of the public works department of the state, the resolution of the general body of the kolhapur municipal .....

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 fund. ..... the 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. ..... in section 3 of the bombay motor vehicles tax act, 1958, sub-clause iv(a) inter alia came to be substituted in place of sub-clause (iv). ..... under section ii of the bombay motor vehicles act, 1958, state road fund is created and the amount of tax realised is credited to it. ..... notification dated 1-4-1989 came to be issued exercising power under section 3(1) of the bombay motor vehicles act, 1958. ..... by 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. .....

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. ..... 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. ..... any amount deposited by the petitioner with the respondents in pursuance of the demand made by them need not be refunded to the petitioner for a period of eight months from today during which period, the respondents, if so advised, might determine the tax payable by the petitioner on the trailers in accordance with law after giving the petitioner proper opportunity of hearing in the matter and in the event of any demand being raised, the respondents shall be at liberty to adjust ..... in the event the amount paid by the petitioner is found to be in excess of the amount determined as payable to the respondents, the extra amount paid by the petitioner shall be refunded to it within three months from the date of assessment made on the lines indicated above. .....

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

Court : Mumbai Aurangabad

..... (b) 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 valid for that period only: (ii) if the goods ..... the agreement also prescribes tax on passengers leviable under the bombay motor vehicles (taxation of passenger) act, 1958, (hereinafter referred to as 'act of 1958') which will be on the basis of 70% load factor of seating capacity of the passenger vehicle. ..... , before such contract carriage leaves the state: and such operator shall also file with such tax officer the return as aforesaid in respect of such tax the procedure where no returns are submitted as well as fares escaping assessment, penalty for nonpayment of tax, recovery of tax, restrictions on the use of stage carriages in certain cases and refund of excess payment has been provided under sections 6 to 10a of the act which reads thus : section 06 : procedure where no returns are submitted, etc. .....

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. ..... this practical constraint requires that to enforce section 3 of the bombay motor vehicles tax act directly, no vehicle is left out of the sphere of levy of tax. ..... as the bombay motor vehicles tax act has been duly enacted and assent of the president given on 23.8.1958, the variation in the rate of levy of tax by amending the schedule, rate of tax prescribed therein does not require fresh assent of the president of india. ..... the authority to levy tax emerges from section 3 of the bombay motor vehicles act. .....