Judgment Search Results Home > Cases Phrase: bombay motor vehicles taxation of passengers act 1958 maharashtra section 10a refund of excess payment Page 1 of about 5 results (0.112 seconds)

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

Court : Mumbai Aurangabad

..... 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. ..... section 10a : refund of excess payment ..... (ii) in the case of stage carriage of maharashtra the liability of payment of motor vehicle tax (road tax) in home state along-with the liability of payment of motor vehicle tax (road tax) in home state along-with the liability of payment of motor vehicle tax madhya pradesh at concessional rate applicable to the stage carriage of other state plying under a reciprocal agreement as provided in the madhya pradesh motoryan karadhan adiniyam, ..... state of maharashtra and others reported in air 1985 bombay 14, while upholding the validity of the act of 1958, has observed that the act is intra vires the legislation since the tax is levied on the passengers and not on income of ..... (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 .....

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 ..... 15 of the said act inter alia provides that any person who fraudulently evades or allows to be evaded the payment of any tax due from him under the act is liable to be prosecuted and punished as more particularly set out in the said section. 11 ..... . 2(4) of the said act prior to its amendment by maharashtra act 37 of 1962, provided that the expression 'operator' meant any person whose name entered in the permit as the holder thereof ..... . after such appropriation, if any amount is refundable to the petitioners, such amount would be refunded to the petitioner within 8 weeks from the date of appropriation of the amount from the above-referred amount of security ..... in the event of the said liability being reduced the officer shall pass order for refund of the differential amount and shall refund such refund to the petitioners expeditiously .....

Gopalka Credit Corporation Vs. State of Jharkhand and ors.

Court : Jharkhand

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

..... 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 ..... of section 51(5) of the motor vehicles act, 1988 and section 13 of the motor vehicles taxation act, 1994 ..... 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 ..... 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. ..... occasion to consider a case, reported in : air2000sc3478 (state of maharashtra v. .....

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. .....

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 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. ..... 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 fares. ..... the learned counsel for the petitioners submitted that excessive or crippling burden is cast upon the petitioner no. .....

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

Court : Mumbai

Reported in : AIR1985Bom14

..... was also contended 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. ..... urging the cancellation or variation of the notification on the following grounds, namely:- (a) that the railways are not giving reasonable facilities or are taking unfair advantage of the action of the state government under this section ;or (b) the conditions have changed since the publication of the notification; or (c) that the special needs of a particular industry or locality required to be considered afresh. ..... thereafter it appears proposals were received by the state government from the maharashtra state road transport corporation (hereinafter called the msrtc) for raising the maximum and minimum limits of fares in both the mofussil and city areas and from the best undertaking, pune ..... all india corporation known as akhil bharatia grahak panchayat (hereinafter called panchayat) and its office bearers and members have challenged the validity and /or legality and propriety of fare hike, effect by the state of maharashtra, in consultation with the state transport authority vide final notification dt. ..... budget of best shows deficit since it is based on wrong method of calculation and due to inclusion in its expenditure, the items like interest on internal funds, additional depreciation, excessive provision of contingency and payment to bombay municipal corporation under ss. .....

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 and, therefore, it is liable to make payment of taxes, which are due against the vehicle in question.4. ..... hire-purchaser in making the payment of instalments as per terms of the agreement, the finance company would neither fall within the definition of the term 'operator' for the purposes of realisation of the arrears of tax which had become due upon the hire-purchaser in whose possession and control the vehicle had been throughout, nor the said dues can be recovered ' treating the finance company as 'operator' within the meaning of section 2 (g) as given in the ..... in the case of state of maharashtra and ors. v. .....

A.R.T. Leasing Ltd. Vs. Addl. Registering Authority

Court : Kerala

Reported in : AIR2003Ker5

..... the supreme court was interpreting the provisions of the bombay motor vehicles taxation of passengers act. ..... a plain reading of the above said section will show that if the tax leviable in respect of any motor vehicle remains unpaid, the person who is in possession or control of such vehicle shall be liable to pay the said tax. ..... (2) the motor vehicle in respect of which any amount is due or its accessories may be distrained and sold in pursuance of sub-section (1), whether or not such vehicle or accessories is or are in the possession or control of the person liable to pay the amount.' 7. ..... if the view canvassed by the petitioner is accepted, the collection of motor vehicles tax can be successfully sabotaged by any operator in collusion with the financier. ..... liability to payment of tax by persons succeeding to the ownership, possession or control of motor vehicles- (1) if the tax leviable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person before payment of the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle, shall be liable to pay the said tax. ..... the relevant statutory provisions are sections 9 and 13 of the kerala motor vehicles taxation act. ..... the counsel for the petitioner relied on a decision of the supreme court in state of maharashtra v. .....

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. ..... the appellants are a company registered under the companies act, 1913 and have their factories at pimpri and chinchvad in the district of pune (maharashtra). ..... the word 'public' has got a well known connotation and means a carriage to which any member of the public can have free access on payment of the usual charges. .....

Godrej and Boyce Mfg.Co.Ltd. and anr. Vs. State of Maharashtra and ors ...

Court : Supreme Court of India

..... interpretation of the word owner in section 2(d) of the bihar taxation on passengers and goods (carried by public service motor vehicles) act, 1961 came up for consideration ..... contained in sub-section (1) shall apply to so much extent of land comprised in a private forest as in held by an occupant or tenant and is lawfully under cultivation on the appointed day and is not in excess of the ceiling area provided by section 5 of the maharashtra agricultural lands (ceiling on holdings) act, 1961 (mah. ..... position was disputed by godrej and to resolve the dispute, suit no.413 of 1953 was filed by godrej in the bombay high court praying, inter alia, for a declaration that it was the owner of the disputed land in village vikhroli as the successor in title of framjee cawasjee banaji; that the provisions of the salsette estates act had no application to the disputed land and, that the disputed land had been appropriated by godrej before 14th ..... in these circumstances considers that the balance of convenience lies in granting permission under the forest (conservation) act for de-reservation and non-forest use of such area on a graded scale of payment depending upon the category/sub-category in which such land falls. 44. ..... merely because such a notice is issued by it in 1957 and 1958 but it did not take necessary steps in furtherance thereof, does not mean that the notices have been abandoned as contended by ..... for the petitioner states that he will not claim any refund of the amount so deposited. 45. .....