Judgment Search Results Home > Cases Phrase: bombay motor vehicles taxation of passengers act 1958 maharashtra section 21 power to exempt certain passengers from payment of tax Page 1 of about 35 results (0.272 seconds)

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

Court : Mumbai Aurangabad

..... 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 ..... 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 ..... any other tax officer, 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 ..... in its elementary meaning conveys that to support a tax legislative action is essential, it cannot be levied and collected in the absence of any legislative sanction by exercise of executive power of state under article 73 by the union or .....

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. ..... 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. ..... . the preamble to the said act indicates that the said act was passed to provide for the levy of a tax on passengers carried by road in certain class of motor vehicles such as public services vehicles and private services vehicles in the state ..... . 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' ..... under each of the said agreements the petitioners reserved several powers and rights including the power to take inspection of the said vehicles etc. .....

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. ..... special provisions regarding motor vehicle subject to hire-purchase agreement, etc.xxx xxx xxx(5) where the person whose name has been specified in the certificate of registration as the person with whom the registered owner has entered into the said agreement, satisfies the registering authority that he has taken possession of the vehicle (from the registered owner) owing to the default of the registered owner under the provisions of the said agreement and that ..... the hon'ble supreme court had the 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 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?2. ..... this being the position, this court finds that there is considerable force in the submission made by 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. ..... since the respondents themselves have conceded in the counter affidavit that exemption has been granted for the period from 1.9.1998 to 31.1.2001, ext.p4 demand notice showing the liability to the tune of 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 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. ..... 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. ..... 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. ..... the figures showed that the state was charging from the users of motor vehicles something in the neighbourhood of 11% and 12% respectively for the concerned years of the costs it has incurred in maintenance and making the roads. ..... 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. .....

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. ..... 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 municipal transport undertaking, kolhapur municipal transport undertaking and solapur transport undertaking in ..... 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. ..... in any case msrtc being entirely owned and controlled by the state government, the passenger tax receipts should form part and parcel of total earnings and the profits of the undertaking ..... which confers power upon the state government to create certain authorities, such ..... 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. ..... by the fact of merely taking possession of the vehicle from the person to whom the financial assistance had been extended and who has failed to make repayment of the amount so advanced by committing default in paying the instalments, the finance company cannot be held to be responsible for the default in making the payment of tax for the period during which the operator, namely the hire-purchaser was in possession of the vehicle or was using the same. ..... under the provisions of section 51(5) of the act, a right has been conferred upon the finance company to get a fresh registration certificate, by following certain procedure and on satisfying the registering authority that the finance company has taken possession of the vehicle from the registered owner owing to the default under the provisions of the said agreement and that the registered owner refuses to deliver the certificate of registration or has absconded. ..... 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. ..... 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. ..... apart from that, the vehicle in question can be seized and sold in auction, even if the same is out of control of the person liable to pay the tax. ..... but arrears of tax for the period from 6798 to 12/99 have been demanded from the petitioner and the said liability has been endorsed in the r.c ..... it is not in dispute that the petitioner is liable to pay the tax from july, 1999 onwards. ..... the counsel for the petitioner relied on a decision of the supreme court in state of maharashtra v. ..... from the above provision, it is clear that the authorities are entitled to seize and sell the motor vehicle or its accessories to realise the amount due. 8. ..... the dispute relates to the period from june, 1998 to june, 1999. ..... this is evident from s.13 which reads as follows: 13 .....

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)

..... 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 ..... 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 ..... however, argued that even if a nominal charge is realised from the employees that would not make the transport a public service vehicle carrying passengers so as to attract the provisions of section 3 which is the charging section of the act. ..... 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. ..... are a company registered under the companies act, 1913 and have their factories at pimpri and chinchvad in the district of pune (maharashtra). ..... '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. ..... acquired land in vikhroli in salsette taluka in maharashtra by a registered deed of conveyance dated 30th july 1948 from nowroji pirojsha, successor in interest of framjee cawasjee banaji who, in turn, had been given a perpetual lease/kowl for the land by the government of bombay on 7th july 1835.6. ..... pursuant to the request made by godrej, it was granted exemption by the state government, as prayed for and subject to certain conditions which included (both initially and subsequently by a corrigendum) the construction of tenements for the benefit of its employees to be used as staff ..... cec 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. ..... was held: it seems to be fairly settled that if a statute does not prescribe the time-limit for exercise of revisional power, it does not mean that such power can be exercised at any time; rather it should be exercised within a reasonable time. ..... 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 the ..... sales tax act, .....