Judgment Search Results Home > Cases Phrase: bombay motor vehicles taxation of passengers act 1958 Page 1 of about 154 results (0.114 seconds)

Sundaram Finance Limited and Another Vs. State of Maharashtra and Othe ...

Court : Mumbai

Reported in : AIR1993Bom346; 1993(2)BomCR627; (1993)95BOMLR797; 1994(1)MhLj124

..... (d) whether the notices of demand issued by the prescribed authority under bombay motor vehicles (taxation of passenger) act, 1958 concerning arrears of passenger tax and penalty are enforceable against the petitioners even though the petitioners were not granted an opportunity of being heard by the concerned authorities before finalisation of the demand notice in respect thereof as against respondent no. ..... . if the owner has retained such control, the owner is liable to be treated as deemed operator of the said vehicle within meaning of the expression 'operator' as defined under the bombay motor vehicles (taxation of passenger) act, 1958 (bombay act no ..... . on 3rd september 1958, the bombay motor vehicles (taxation of passenger) act, 1958 was passed ..... 9 and 10 of bombay motor vehicles (taxation of passenger) act, 1958 for realisation of arrears of passenger tax and penalty for the period during which the respondent no. ..... 2(4) of bombay motor vehicles (taxation of passenger) act, 1958? ..... 2(4), 3, 9 and 10 of the bombay motor vehicles (taxation of passenger) act, 1958. ..... . in the above referred kerala motor vehicle (taxation of passenger) act, 1963, the expression 'operator' was defined so as to include every owner of the motor vehicle within the scope and ambitof the said expression ..... . the kerala motor vehicles (taxation of passenger) act, 1963 was amended in the year 1973 .....

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

Court : Gujarat

Reported in : AIR2002Guj121; (2002)1GLR58

..... the bombay state had also enacted bombay motor vehicles (taxation of passengers) act, 1958 which was adopted by the gujarat state wherein there was power to levy taxes on passengers of state carriage whereas in the definition of 'state carriage', even the contract carriage is also included. ..... omnibus operators were making payment of passenger tax till 1982 under the provisions of bombay motor vehicles (taxation of passengers) act, 1958.6. ..... gohil produced a copy of the bill seeking amendment to bombay motor vehicles (taxation of passengers) (gujarat amendment) act, 1982 moved by the minister in legislative assembly wherein also, a composite tax was proposed. ..... 14 of 1982 enacted the bombay motor vehicles (taxation of passengers) (gujarat amendment) act, 1982 wherein for luxury or tourist omnibuses or ordinary omnibuses, the rates are prescribed of additional tax on monthly, weekly or daily buses by amending section 2 of the said act.7. ..... 'in the statement of objects and reasons of bombay motor vehicles (taxation of passengers) (gujarat amendment) act, 1982, it. ..... combined reading of section 3a of the bombay motor vehicles tax act, 1958 and amended rule 5 make it clear that the owner or any person who is in possession or control of a motor vehicle will have to pay advance tax of the vehicle used or kept for use at the rate specified in table of section 3a annually per passenger permitted to be carried. .....

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

Court : Allahabad

Reported in : 2005(2)AWC1608

..... 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 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. ..... motor vehicles taxation act, 1997 defines the term 'operator' and reads as under :'(g) 'operator' in respect of a transport vehicle means a person whose name is entered in the permit or in an authorization certificate issued under the uttar pradesh motor vehicles (special provisions) act, 1976, and where there is no such permit or authorization certificate, the person whose name is entered in the certificate of registration in respect of such vehicle, and where the transport vehicle is subject of a hire-purchase agreement, the person in possession of the vehicle under that agreement and ..... motor vehicles taxation act, 1997 to justify the refusal to grant fresh registration, on the ground that on the date when the tax is being collected, the petitioner company is in possession of the vehicle under the terms of the hire-purchase agreement, hence it is liable to clear off all the dues against the vehicle.7. .....

i.T.i. Limited Allahabad Vs. Passenger Tax Officer, Allahabad

Court : Allahabad

Reported in : AIR1996All79

..... air 1979 sc 343) (supra), the supreme court, while dealing with the bombay motor vehicles (taxation on passenger) act, 1958 had referred to the preamble of that act, which is pari materia same with that of the u.p. ..... engineering and locomotive company limited (air 1979 sc 343) (supra), in order to attract section 3(1) of the bombay motor vehicles (taxation on passengers) act, 1958 which is pari materia similar to section 3(1) of the u.p. ..... 2(i) referred to above defined passenger in the bombay motor vehicles rules 1940 viz. ..... in section 2(k), the definitions of 'contract carriage', 'omnibus' 'fare', 'motor vehicle' have been adopted from the motor vehicles act, according to section 2(7) of the motor vehicles act, 'contract carriage' means a motor vehicle carrying passenger for hire or reward and engaged under a contract, whether expressed or implied for the use of such vehicle as a whole or for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation tosuch vehicle or any person authorised by him in this behalf on a fixed or an agreed rate or sum on a time basis ..... definition of 'private service vehicle' as given in bombay motor vehicles rules, 1959 is the same as that of section 2(33) of the motor vehicles act, 1988. ..... section 2(35) of the motor vehicles act, 1988, defines 'public service vehicle', adapted to be used for the carriage of passengers for hire or reward, and includes a maxi-cab, a motor-cab, contract carriage, and stage .....

Akhil Bharatiya Grahak Panchayat (Bombay Branch) and ors. Vs. State of ...

Court : Mumbai

Reported in : AIR1985Bom14

..... by shri kalsekar that the honourable minister committed an error in overruling the objections based on the provisions of the bombay motor vehicles (taxation on passengers) act, 1958. ..... by shri kalsekar that there is a world of difference between the provisions of rajasthan and kerala acts and the bombay motor vehicles act. ..... of kerala motor vehicles (tax on passengers and goods amendment) act were challenged. ..... section in that chapter indicates one method by which the state government can control the transport vehicles by providing for the necessity of permits which must be held by operators of motor vehicles to enable them to ply the same for the purpose of carrying passengers or goods. ..... , and (b) the desirability of co-ordinating road and rail transport, and (c) the desirability of preventing the deterioration of the road system, and (d) the desirability of preventing uneconomic competition among motor vehicles, may from time to time, by notification in the official gazette, issue directions to the state transport authority - (i) regarding the fixing of fares and freights (including the maximum and minimum in respect ..... detailed reference to the various provisions of motor vehicles act and the decision of the supreme court ..... section 43 of the motor vehicles act, with which we are concerned in this writ ..... motor vehicles act ..... the state carriages plying within the municipal areas or in mofussil area, in exercise of the powers conferred upon it under s.43 of the motor vehicles act.2. .....

Tata Engineering and Locomotive Co. Ltd. Vs. the Sales Tax Officer and ...

Court : Supreme Court of India

Reported in : AIR1979SC343; (1979)1SCC208; [1979]2SCR357; 1979(11)LC57(SC)

..... the bombay motor vehicles (taxation on passengers) act, 1958 hereinafter called the act is a statute which authorises the levy of passenger tax. ..... rule 2(i) 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 holder while on duty.8. ..... in view of our finding that such a transport vehicle is not a public service vehicle within the meaning of the provisions of the bombay motor vehicles act, the view taken by the bombay high court is clearly erroneous and must be overruled.11. ..... section 2(7) of the act defines 'stage carriage' thus:'stage carriage' means a motor vehicle carrying or adapted to carry more than six 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, 1939.6. ..... before analysing the relevant provisions of the act, it may be necessary to extract the preamble to the act which runs thus:whereas it is expedient to provide for the levy of a tax on passengers, carried in certain classes of public service vehicles in the state of bombay. .....

Gopalka Credit Corporation Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2008(57)BLJR144; [2008(4)JCR443(Jhr)]

..... sundaram finance), wherein, in an identical situation, arising out of a hire purchase agreement followed by default in payment of the installment, the hon'ble supreme court while interpreting the word 'operator' in bombay motor vehicles (taxation of passengers) act, 1958 and the amended definition, came to the following conclusion at paragraph no. 7:7. ..... 3040 that the respondent authorities are agreeable to register the vehicle in favour of the petitioner with a pre-condition to clear the tax/arrears of tax due in view of section 51(5) of the motor vehicles act and section 13 of the bihar motor vehicles taxation act, 1994 for fresh registration. 3. ..... after considering the aforesaid submissions and hearing the argument of both the sides, it appears that issue in dispute lies in a very narrow compass as to whether the financer is liable to pay the tax/arrears of tax of a motor vehicle for the purposes of fresh registration in its own name and/or whether it is liable to pay the arrears of tax in respect of any motor vehicle, which remained unpaid by the hirer in accordance with section 13 of the bihar motor vehicles taxation act, 1994. ..... meaning thereby, sub-section (2) of section 13 of the bihar motor vehicles taxation act, 1994 qualifies section (1) with non-obstante clause as well, reiterating the liability of the person, who has transferred the ownership or has ceased to be in possession, which in the instant case will be the hirer and not .....

Motor and General Finance Ltd. Vs. Dy. Transport Commissioner

Court : Kerala

Reported in : 2010(2)KLJ1032

..... 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. ..... 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 ..... the learned counsel for the petitioner that the 'so called inspection' stated as made from the part of the respondents, if at all any, would have been only after the seizure of the vehicle on 28.8.1998 and hence there is no justification to impose huge tax liability upon the petitioner without any supporting materials.11. ..... forth by the petitioner is that the so called inspection was conducted by the authorities only after re-possession of the vehicle from the garage in 28.08.1998 and it was so mentioned, only to sustain the subsequent demand raised as per ext ..... 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. .....

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

Court : Mumbai Aurangabad

..... 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. ..... respondents state authorities shall not demand passenger tax on computation of 70% of load factor of the seating capacity of the passenger transport vehicle and shall levy and collect tax strictly in accordance with the provisions of bombay motor vehicles (taxation of passengers) act, 1958. 12. ..... there shall be tax on passenger leviable under bombay motor vehicle (taxation of passengers) act, 1958, which will be on the basis of 70% load factor of seating capacity of the passenger vehicle. ..... rule 2(i) 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 holder while on duty. 8. ..... state of gujarat and others reported in air 2002 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 challenge. .....

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

Court : Mumbai

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

..... chapter ii thereof deals with bombay motor vehicles tax act, 1958 and chapter iii deals with bombay motor vehicles (taxation of passengers) act, 1958. ..... bombay motor vehicles (taxation of passengers) act, 1958 and the bombay motor vehicles tax act, 1958.7 ..... the title of the bombay motor vehicles (taxation of passengers) act, 1958 came to be changed to 'an act to provide for levy of tax on passengers carried by road in stage carriages in the state' ..... in their case, the bombay motor vehicles (taxation of passengers) act, 1958 became applicable. ..... thus, 'private service vehicles' and 'contract carriages' are not to fall within the purview of the bombay motor vehicles (taxation of passengers) act, 1958. ..... they are no longer taxable under the bombay motor vehicles (taxation of passengers) act, 1958. ..... the passenger tax and motor vehicles tax are recoverable separately under the bombay motor vehicles tax act, 1958 and the bombay vehicles (taxation of passengers) act, 1958. ..... they included the bombay motor vehicles act, 1958 and the bombay motor vehicles tax (taxation of passengers) act, 1958. ..... the bombay motor vehicles tax act, 1958 came to be introduced to consolidate and amend the law relating to taxation of motor vehicles in the state and for providing certain other ..... the bombay vehicles act (taxation of passenger), 1958 came to be introduced for levying tax of passengers carried by road in certain classes of motor vehicles such as public service vehicles and private service vehicles in the state .....