Court : Mumbai
Reported in : (1976)78BOMLR689
..... ii prescribed under the bombay motor vehicles (taxation of passengers) rules, 1958 (hereinafter called 'the rules') framed under section 22 of the bombay motor vehicles (taxation of passengers) act, 1958 (hereinafter called 'the act'), because he was running contract carriage services under contract carriage permits issued by the transport authority in the state of karnataka. ..... . section 11(5) of that act is similar to section 6 of the bombay motor vehicles (taxation of passengers) act, 1958, and section 11a of that act is also similar to section 7 of our act ..... of the bombay motor vehicles (taxation of passengers) act, 1958, full details of which can be had from my office (italics ours) and that they have remained unpaid and that unless they are paid within fifteen days from the date on which this notice is ..... . that was also a case under the bombay motor vehicles (taxation of passengers) act, 1958 ..... (taxation of passengers) act, 1958, to the best of knowledge and belief, hereby assess tax on passengers payable by you for the period from 1.4.69 to 31.3.70, 1.4.70 to 31.3.71, and 1.4.71 to 31.1.72 as shown in the appendix a, b and c attached below.for any details, if required in respect of this assessment, you are requested to call at this office on any working day before 3.00 p-m.you are, therefore, hereby requested to please remit difference in passenger tax shown at column no. ..... the passenger tax, which the petitioner is alleged to be liable to pay, is in respect of motor vehicles nos. .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC280
..... and regional transport officer, poona and another, air 1979 sc 343, it has been held that if a nominal charge is realised from the employees of the company, that would not make the transport a 'public service vehicle' carrying passengers so as toattract the provisions of section 3 of the bombay motor vehicles (taxation of passengers) act. ..... the term 'public service vehicle' was not defined in the bombay motor vehicles (taxation of passengers) act. ..... motor vehicles taxation rules, 1998 specifies classes of vehicles which are wholly exempted from thepayment of tax under the act and rule 29 enumerates the classes of vehicles which are liable to taxation to the extent specified therein. ..... motor vehicles taxation act, 1997 (hereinafter referred to as the act)? ..... 1958, in which it had been provided that a tax on all passengers carried by road in stage carriages at such rate to be fixed by the state government from time to time by or in the official gazette as would yield an amount not exceeding 20% of the inclusive amount of fares payable to the operator of a stage carriage ..... 1958, their lordships of the supreme court, however, held that :'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 .....
Tag this Judgment!Court : Chennai
Reported in : 2008(1)CTC449; (2008)3MLJ351
..... ), while considering the liability under the bombay motor vehicles (taxation of passengers) act (67 of 1958), the apex court held that where a nominal charge is realised from the employees of a company as regards the transport facilities, that would not make the transport a public service vehicle carrying passengers so as to attract the provisions ..... the bus service was run form a separate class and could not be said to be 'public' as contemplated under section 2(i) of the bombay motor vehicles (taxation of passengers) act. ..... case, the decision rested on the definition of 'private service vehicle' under the bombay motor vehicles rules, 1959, and having regard to the preamble of the act, the apex court held that the tax could be levied only in the case of a public service vehicle in contradistinction to a private service vehicle. ..... in any view of the matter, even assuming for a moment 'open to public' is attached to an educational institution, yet, in the absence of any definition of 'public' under the act, going by the definition of the term under section 3(26) of the tamil nadu general clauses act, 1891, which reads as under:public includes any class of the public or any community ', we hold that the educational institutions, even if they are open to a section of the public, would ..... ' referring to the saving clause in rule 15(c) and the old rule under the 1958 act, learned single judge held that in view of the decision reported in : (1990)2mlj381 (nepco schlenk engineering .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC3478; JT1999(10)SC542; (1999)9SCC1
..... the issue is very narrow and concerns the interpretation of the word 'operator' inbombay motor vehicles (taxation of passengers) act, 1958, ('the act'). ..... (a) any person whose name is entered in the permit as the holder thereof and were a stage carriage is used or caused or allowed to be used without a permit, includes a person in whose name the stage carriage is registered under the motor vehicles act, 1939 or (b) the person having possession or control of such stage carriage.7. ..... person whose name is entered in the permit as the holder thereof and where a stage carriage is used or caused or allowed to be used without a permit, includes the person in whose name the stage carriage is registered under the motor vehicles act, 1939, or the person having possession or control of such stage carriage.6. ..... (a) any person whose name is entered in the permit as the holder thereof and (b) were a stage carriage is used or caused or allowed to be used without a permit, includes (i) a person in whose name the stage carriage is registered under the motor vehicles act or (ii) the person having possession or control of such stage carriage.8. ..... the four vehicles were operatedby the first respondent as public carriers under permits issued by the regional transport authority, bombay under the provisions of the motor vehicles act. ..... this is an appeal by the state of maharashtra against the judgment and order of a division bench of the high court at bombay.2. .....
Tag this Judgment!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. .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Mumbai Aurangabad
..... 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. ..... 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. ..... 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 ..... the bombay motor vehicles tax act, 1958, governs this aspect within the territory of state ..... amongst these buses fall in various definitions at one and the same time, namely, - [a] "heavy passenger motor vehicles" (as defined in section 2(7) of the motor vehicles act, 1988); [b] "omnibus" (as defined in section 2(29); [c] "public service vehicle" (as defined in section 2(35); [d] "contract carriage permit" (as defined in section 2(7) of the motor vehicles act, 1988, and; [e] eligible qualified to apply and avail a "permit" (as defined in section 2(31). ..... [k] the passenger vehicles owned by the petitioner have to be run on special permit and tax as prescribed in entry no.iv(4) is ..... members own bus or buses and they run those for carrying passengers between fixed destinations after availing permit. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... 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. ..... 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. ..... 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 ..... the bombay motor vehicles tax act, 1958, governs this aspect within the territory of state ..... amongst these buses fall in various definitions at one and the same time, namely, - [a] "heavy passenger motor vehicles" (as defined in section 2(7) of the motor vehicles act, 1988); [b] "omnibus" (as defined in section 2(29); [c] "public service vehicle" (as defined in section 2(35); [d] "contract carriage permit" (as defined in section 2(7) of the motor vehicles act, 1988, and; [e] eligible qualified to apply and avail a "permit" (as defined in section 2(31). ..... [k] the passenger vehicles owned by the petitioner have to be run on special permit and tax as prescribed in entry no.iv(4) is ..... members own bus or buses and they run those for carrying passengers between fixed destinations after availing permit. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1960Ker58
..... act xxxiv of 1955, the madras motor vehicles (taxation of passengers and goods) act, act xvi of 1952 and the punjab motor vehicles tax act, act iv of 1924, the rates or their maxima are specified, there is no delegation of power whatever to alter ..... may be observed in this connection, that though in the bombay motor vehicles tax act. ..... magistrate, koothattukulam, 1938 ker lt 631: (air 1958 kerala 398), has taken the view, that this very act does not fall within the scope of article 304(b) and is not therefore hit by the proviso-it was there held, that the pith and substance of the act was not to tax 'trade or commerce' within the meaning of article 304(b); but was only to impose a tax on vehicles using any public road in the state, a matter ..... air 1958 sc 909, was decided under the provisions of the central provinces and berar sales-tax act, act xxi of ..... conceive, that on the authority of air 1958 sc 909, such changes within the frame-work and the policy of the act, would be competent.16. ..... state of madhya pradesh, air 1958 sc 909, on the former, as illustrating the application of certain principles to delegation of powers and on the latter as supporting the delegation in the present case by reason of certain observations in the judgment in it, but not as authorities directly covering ..... in our opinion, air 1958 sc 909, did not decide the point arising in this case, or lay down a principle which is of direct application ..... state, air 1958 madh pra 33, and by !he allahabad high court by malik, .....
Tag this Judgment!Court : Mumbai Aurangabad
..... it is seen that section 12-a and 12-b of the bombay motor vehicles tax act, 1958 provide for imperative authority to recovery of tax. ..... the vehicle owner has a duty to pay the tax before the vehicle is brought on the road, as is imperative under section 12-a of the bombay motor vehicles tax act, 1958. 16. ..... the circular which aurhorises detention of vehicle which is at page 37 is thus perfectly within the powers of the executive as it is spelt out from section 12-b of the bombay motor vehicles tax act, 1958. 14. ..... not been paid as specified in section 4, such officer not lower in rank than that of an inspector of motor vehicles of the motor vehicles department or an inspector of police of the police department, as the state government may empower in this behalf, may, subject to rules made in this behalf, seize and detain the motor vehicle in respect of which the tax is due under this act, and for this purpose, take or cause to be taken all steps for the proper maintenance and safe custody ..... from the narration herein before it is evident that on the dates when the vehicle was found at sinnar consisting of 24 passengers who were college students from nasik road on hire charges for rs.1,500/- at 2.14 hours on 8.9.2006, the petitioner did not possess permit. 9. ..... the principle in the enforcement of taxation law is that ordinarily the tax does not operate in retrospection is duly honoured while tax to be recovered is restricted to one month. .....
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