Court : Mumbai
Reported in : 1987(2)BomCR621; 1987MhLJ698
..... xiv of 1987 as a draft of the bombay motor vehicles tax (second amendment) act, 1987 (the amending act. ..... 'two enactments, (i) the motor vehicles act, 1939 a central act, and (ii) the bombay motor vehicle tax act 1958, a state act, govern ownership and/or possession of 'motor vehicles' a term defined under section 2(1-b) of the central act and adopted by section 2(2-b) of the state act. ..... ) the bill was passed on 6th april, 1987 and the amending act was brought into force retrospectively with effect from the date of introduction of the bill as per the provisions of the maharashtra provisional collection of taxes act, 1962. ..... or tricycle on account of scrapping of it due to accident or any other reason:provided that, the refund or tax shall be granted by the taxation authority(i) in the case of removal of motor cycle or tricycle outside the state of maharashtra on transfer of ownership or on change of address, only on production of sufficient proof of its registration outside the state of maharashtra; and(ii) in the case of scrapping of motor cycle or tricycle, only on production of a certificate from the insurance company or any other sufficient documentary evidence that it is beyond repair and .....
Tag this Judgment!Court : Mumbai
Reported in : 2000(2)ALLMR511
..... in section 20 of the bombay motor vehicles tax act, 1958, in sub-section (1-a),- (a) after the words, brackets and figure 'in sub-section (1)' the following shall be inserted, namely:-- 'and section 3 of the tolls on roads and bridges act, 1875 or any other law for the time being in force'; (b) the word 'new', wherever it occurs, shall be deleted; (c) in clause (a),-- (i) for the words 'road or by-pass which is' the words 'road or by-puss which is newly' shall be ..... it also held that, first, the bridge or tunnel has to be constructed, reconstructed or repaired after the coming into force of the amending act and, secondly, the recovery cannot be in excess of the capital cost of construction, reconstruction or repairs of a bridge or tunnel plus the expenses for collection. ..... section 20 was further amended in the year 1996 by maharashtra act no ..... another amendment to section 20 was effected by maharashtra act no. ..... with a view to overcome the law laid down in the aforesaid judgment, further amendments to section 20 were made in terms of maharashtra act no. ..... the first amendment relevant for considering the controversy in the present petition was effected in the year 1969 by maharashtra act no. ..... in this view, government of maharashtra decided to construct about 50 flyovers and take other traffic improvement measures at the important junctions to ease the flow of traffic and avoid traffic congestion in mumbai ..... government of maharashtra contribution and expected real estate/advertisements income .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1983Bom448
..... is generally known as thana creek bridge, originally levied by the state government by its notification d/- 13-1-1972 and the rates enhanced by the government notification d/- 26-4-1982 in exercise of the powers under the proviso to sub-section (1) of section 20, bombay motor vehicles tax act, 1958 (hereinafter referred to as 'the act').2. ..... the state government has been given a power to levy and collect tolls on motor vehicles, which were to pass over any bridge constructed, reconstructed or repaired after the commencement of the maharashtra act 43 of 1969, but such power is of an extremely restricted character. ..... firstly, the bridge or the tunnel must have been constructed, reconstructed or repaired after the coming into force of the amending act, and the second and the more important limitation and which is relevant for the purpose of the present decision is that, the recovery cannot be in excess of the capital cost of construction, reconstruction or repairs of a bridge or a tunnel plus ..... by a notification dated 13th january, 1972, issued in exercise of the powers under the proviso to sub-section (1) of section 20 of the act of the government of maharashtra levied a toll at the rates specified in column 2 of the schedule to the said notification on motor vehicles of the classes specified in column 1 and on trailers drawn by such vehicles on the thana creek bridge in greater bombay for a period of fifteen years with the effect from the date on which the said bridge was made .....
Tag this Judgment!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. ..... in our considered opinion, insistence on advance tax and insertion in rule 5 is without the authority of law. ..... 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. ..... firstly, there was no scheme of advance tax before the supreme court of india and secondly rule 5 existing at that time does not provide for any advance tax.41. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1991)93CTR(SC)60
..... (supra) which was a case under the bombay motor vehicles tax act, 1958 (as amended by maharashtra act 14 of 1987). ..... : air1988sc2062 , the validity of the bombay motor vehicles tax act, 1958 (65 of 1958), ss. ..... : [1970]3scr383 the kerala plantation (additional tax) act, 1960 (act 17 of 1960) and the kerala plantation (additional tax) amendment act, 1967 (act 19 of 1967) were challenged. ..... this court accordingly held that inequality was writ large on the act and was inherent in the very provisions of the taxing section and that there was no attempted classification and nothing more need be said as to what could have been the basis for the valid classification. ..... the second appellant submitted a representation showing that the tax was discriminatory and void, but the second respondent by his memo no. ..... dated 13th march, 1973, the second respondent called upon the company to expedite the submission of the blueprint of the space provided with means for air-conditioning, failing which appropriate legal action would be taken. ..... in order to get the content of the law, a second idea must be added, viz. ..... the second contention, however, according to counsel, was not urged before the constitution bench and as such is still open to the appellants. ..... the second contention was that s. ..... the second respondent, collector of calcutta by his memo no. ..... the second appellant is a shareholder and director of the first appellant company m/s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1991)1CompLJ276(SC); JT1991(1)SC479; 1991(1)SCALE225; (1991)2SCC154; [1991]1SCR429; 1991(2)LC9(SC)
..... : air1988sc2062 , the validity of the bombay motor vehicles tax act, 1958 (65 of 958) sections 3(1-c) and 9(6) (as amended by maharashtra acts 14 of 1987, 33 of 1987 and 9 of 1988) which levied 'one time tax' at 15 times the annual rate on motor cycles and tricycles, was challenged. ..... (supra) which was a case under the bombay motor vehicles tax act, 1958 (as amended by maharashtra act 14 of 1987). ..... by section 4 of the travancore land tax act 1955 as amended by act 10 of 1957 all lands in the state of whatever description and held under whatever tenure were to be charged and levied a uniform rate of tax to be called the basic tax. ..... the second contention was that section 4 of the act imposes a flat rate of rs. ..... in order to get the content of the law, a second idea must be added, viz. ..... the second appellant submitted a representation showing that the tax was discriminatory and, therefore, illegal and void, but the second respondent by his memo no. ..... dated 13.3.1973 the second respondent called upon the company to expedite the submission of the blue print of the space provided with means for air-conditioning, failing which appropriate legal action would be taken. ..... the second contention, however, according to counsel, was not urged before the constitution bench and as such is still open to the appellants. ..... the second respondent, collector of calcutta by his memo no. ..... the second appellant is a share-holder and director of the first appellant company m/s. .....
Tag this Judgment!Court : Kerala
Reported in : 2010(2)KLJ1032
..... the learned counsel for the petitioner submits that 'financier' will never come within the purview of the term 'operator', as defined in similar statute-bombay motor vehicles (taxation of passenger) act, 1958 and the position has been made clear by the apex court in state of maharashtra and ors. v. ..... two questions arise for consideration in this writ petition:(i) whether the financier in respect of a hire purchase agreement on re-possession of the vehicle, due to the failure on the part of the transferee, is liable to clear the arrears of tax under the kerala motor vehicles taxation act, as an 'operator' as contemplated in the statute;(ii) whether quantification of the liability in the case of the petitioner is correct or proper ..... 504/- was ordered to be remitted towards the balance tax, in respect of the period from 10.11.1994 to 31.3.1996, which constitutes the amount to be paid by virtue of the amendment of the taxation act as per the finance act, 1994, by fixing the rate of tax at 'rs. ..... from 1.4.1996 to 31.8.1998, it is very much clear from the second paragraph of ext.p5 order passed by the first respondent that necessary g-forms had already been filed by the owner in respect of the period from 1.4.1996 to 30.9.1998 stating that the vehicle was garaged in the compound of n.c. ..... position remains to be obscure even in the counter affidavit filed by the second respondent. ..... the second respondent has filed a counter affidavit, seeking to justify the orders and proceedings issued by the .....
Tag this Judgment!Court : Mumbai
..... he submits that 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. ..... 71] in the light of the above if one peruses section 20 and with its amendments it will be evident that not only the legislature has by insertion of the sub sections enabled levy and collection of tolls on motor vehicles and trailers drawn by such vehicles but has also set out the mode and manner in which it is to be levied and collected. ..... (1) except as provided in the bombay ferries and inland vessels act, 1868 (bom.ii of 1868) or that act as applied to the kutch area of the state of bombay, or the hyderabad ferries act, (hyd. ..... if one p.i.l is pending we see no reason or justification for a second p.i.l and from the same place and espousing the same cause and of same residents or citizens. ..... sumit tanwar reported in air 2010 supreme court 1384, the role of advocates, their duty and their conduct is underlined in the following words: in thakur sukhpal singh v/s. ..... , (2010) 3 scc 402 : (air 2010 sc 2550 : 2010 air scw 1029) and amar singh v. ..... (2010) 2 scc 114: (air 2010 sc (supp) 116 : 2010 air scw 50); state of uttaranchal v. ..... the petitioners state that in august 2010 the respondent no. ..... the sub lease was registered with the sub registrar, kolhapur on 3rd july, 2010. ..... , (2010) 7 scc 69 : (2011 air scw 3297). 15. .....
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)
..... 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 bombay motor vehicles tax act, 1958 prior to its amendment in 1987 provided for levy of tax on vehicles annually or quarterly. ..... the following statistics and figures indicate the position that one time tax on two wheelers have beneficient effect:as on 1.4.1987 there were 10,93,170 two wheelers in maharashtra and total number of vehicles was 1841 lakhs.in 1985-86 the total revenue by way of motor vehicles tax was rs. ..... in that view the petitions were filed by the respondents in the first batch of appeals and the petitioners in the second batch challenging the amended provisions of the bombay motor vehicles tax act, 1958. ..... consequently, the amount of interest that would be earned by the vehicle owner in the second year would come to rs. ..... in this matter two principles have to be emphasised, firstly, that the tax must be regulatory and compensatory and secondly, there must be no discrimination. ..... 65 would be paid by the two wheeler owner as tax at the beginning of the second yea. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(6)ALD548; 2003(2)ALT770
..... 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. ..... anything in clause (a), the tax levied under the second proviso to sub-section (2) of section 3 shall be for the life time of the motor vehicle and shall be paid in advance in lumpsum by the registered owner of the motor vehicle or any other person having possession or control thereof: provided that if the tax in respect of the motor vehicles referred to in the second proviso to sub-section (2) of section 3 has already been paid under sub-section (2) of section 3 prior to the 1st april, 1987 the tax specified under the aforesaid second proviso shall be levied after ..... case (supra), the appellants therein were either contractors or dealers of motor vehicles who purchased vehicles from outside the state and brought them into the state of maharashtra. ..... in 1987, by section 3 of the maharashtra act, xiv of 1987, sub-section (1c) was added to provide for review of one time tax at 15 times the annual rate on all motor cycles used or kept for use in ..... 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). ..... state of maharashtra, : [1966]3scr744 , has opined that the court should not cover grounds or make observations on points not directly involved in the proceedings, thereby meaning that unless a point arises for consideration and .....
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