Judgment Search Results Home > Cases Phrase: bombay motor vehicles taxation of passengers act 1958 Page 4 of about 154 results (0.120 seconds)

S. Narayana Bhatta Vs. the Asst. Regional Transport Officer, Bangalore

Court : Karnataka

Reported in : ILR1981KAR195; 1981(1)KarLJ211

..... he has next contended that a transport vehicle not covered by permit would be liable to tax as an omnibus under the karnataka motor vehicles taxation act, 1957, and the petitioner's vehicle, therefore, falls to be registered only as an omnibus. ..... the tax at the rates specified under the motor vehicles taxation act, 1957 is leviable on all motor vehicles suitable for use on roads. ..... is clear from section 3 of the motor vehicles taxation act. '3. ..... section 2(3) : 'contract carriage' means 'a motor vehicle which carries a passenger or passengers for hire or reward under a contract expressed or implied for the use to the vehicle as a whole at or for a fixed or agreed rate or sum ..... ' section 2(29) : 'state 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 ..... certificate of registration is granted only under the motor vehicles act and not under the taxation act. ..... a comprehensive understanding of the problem presented, i may turn to some of the classification of vehicles : section 2(25) : a 'public service vehicle' means 'any motor vehicle used or adapted to be used for the carriage of passengers for hire or reward, and includes a motor cab, contract carriage, and stage carriage'. ..... got constructed a luxury coach as per all india permit regulations by a bombay coach building firm at a cost of rs. .....

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

..... section 4 of the rajasthan motor vehicles taxation act which provided that no motor vehicles should be used in any public place or kept for use in rajasthan unless the owner thereof had paid in respect of it a tax at the appropriate rate specified in the scheme to the act within the time allowed was challenged on the ground that it constituted direct and immediate restriction on the movement of trade and commerce with and within rajasthan in as much as the motor vehicles which carries passengers and goods within ..... 2001 receives the assent of the president shall be deemed to be and to always have been, for all purposes, as validly and effectively taken or done or omitted to be done as if the amendment made by section 125 of the finance act, 2001 has been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority : (a) any action taken or anything done or omitted to be done, during ..... are registered under the bombay sales tax act, 1959 ('the bst act', for short), central sales tax act, 1956 ('the cst act', for short), central excise act, 1944 ('the excise act', for short) and have also applied for registration under maharashtra tax on luxuries act, 1987 ('the luxury tax act', for short). 2. ..... state of andhra pradesh : [1958]1scr1422 wherein at page 341, the supreme court observed : 'under the scheme of the entries in the lists, taxation is regarded as a distinct matter and is separately .....

State of Bihar and ors. Vs. Harihar Prasad Debuka and ors.

Court : Supreme Court of India

Reported in : AIR1989SC1119; 1989(2)BLJR85; 1989(1)SCALE464; (1989)2SCC192; [1989]1SCR796; [1989]73STC353(SC); 1989(1)LC684(SC)

..... motor vehicles taxation act which provided that no motor vehicle should be used in any public place or kept for use in rajasthan unless the owner thereof had paid in respect of it, a tax at the appropriate rate specified in the schedule to the act within the time allowed was challenged on the ground that it constituted a direct and immediate restriction on the movement of trade and commerce with and within rajasthan inasmuch as motor vehicles which carried passengers ..... place outside the state and bound for any other place outside the state passes through the state, the driver or the other person in-charge of such vehicle shall obtain in the prescribed manner a transit pass from the officer in charge of the first check post or barrier after his entry into the ..... article 301 can within the ambit be limited by law made by the parliament and the state legislature and that no power is vested in the executive authority to act in any manner which affects or hinders the essence and thesis contained in the scheme of part xiii of the constitution which is against creation of economic barriers and/or pockets ..... purposes of verification and assessment of tax payable and prescribes the following manners in which such permit shall be utilised for verification and assessment of tax payable under part i of the said act:(i) a person transporting goods, exceeding the quantity notified under section 35, on a goods carrier or a vessel shall carry form xxviii a or xxviii b duly filled up in respect of ..... bombay .....

Siddhi Travels Vs. Indian Air Lines Ltd. and anr.

Court : Gujarat

Reported in : AIR2000Guj102; (2000)1GLR174

..... liable to payment of tax.therefore, even the passenger coaches areliable to pay tax, if they are taken out ofthe airport premises. ..... that it is nottrue that the passenger coaches operatingwithin the airport premises are exemptedvide government of india notification dated3.11.1992; said notification only seeks tomake a request to the state government toconsider for dispensing with registrationand payment of tax by the passengercoaches operating within the airportpremises; that the state of gujarat hasnot acted upon the said request and as perthe provisions of section 3 of the bombay motor vehicles act every vehicle is required tobe registered and is ..... 1992 had exempted the specialised equipment used for aircraft handling under the motor vehicles act from registration and payment of tax and such exemption had also been in fact granted by government of india in respect of payment of tax for transporting passengers within the airport premises, but in case of exceptional circumstances like due to delay of flight, big bus has to be used for transporting passengers from the airport to the city in which case tax has to .....

State of Gujarat and ors. Vs. Akhil Gujarat Pravasi V.S. Mahamandal an ...

Court : Supreme Court of India

Reported in : AIR2004SC3894; 2004(5)ALLMR(SC)584; (2004)3GLR1904; JT2004(4)SC470; 2004(4)SCALE487; (2004)5SCC155; 2004(2)LC1121(SC)

..... nothing new has been pointed out to challenge gujarat act no.9 of 2002 by which the bombay motor vehicles taxation act, as adopted in the state of gujarat with up to date amendments, was further amended after the decision of the high court which was rendered on 17th august, 2001. ..... a tax on passengers and a tax on motor vehicles which is also evident from the speech given by the hon'ble minister in the legislature and also from the counter affidavit filed before the high court. ..... the judgment and order dated 17.8.2001 of a division bench of the high court, whereby section 3a(1) and (2) of bombay motor vehicles tax act, 1958 and also rule 5 of bombay motor vehicles tax rules, 1959 made vide notification dated 6.2.2001 were struck down and a writ of mandamus was issued to the state authorities not to recover any tax in pursuance thereto from the vehicles of the respondents herein (writ petitioners in the high court) which were kept but were not being ..... the high court has held that the impugned tax was a composite tax and not on passengers alone; the demand of advance tax on passengers for one month was beyond the legislative competence as entries 56 and 57 of list ii of seventh schedule of the constitution do not authorise levy of advance tax; similarly the demand of advance tax on vehicles which are not put on road or which are kept away from use was also beyond the legislative competence .....

Surrendara Transport and Engineering Co. Ltd., Kalka and ors. Vs. Stat ...

Court : Punjab and Haryana

Reported in : AIR1954P& H264

..... on 1-9-1952 the state legislature enacted a measure called 'the punjab passengers and goods taxation act, 1952' which provided that where passengers are carried or goods transported by a motor vehicle from any place outside the state to any place within the state, or from any place within the state to any place outside that state, a tax shall be payable in ..... ', air 1951 bom 161 (c), also a case under the preventive detention act, it was held that the commissioner of police had no jurisdiction to make an order against the petitioners who are not residents in bombay and who are not within his juris diction.in an earlier decision reported ..... the decision of the judicial committee in air 1948 pc 118 (j) has been held by this court to be applicable to sale tax legislation, in its recent decision in the bombay sales tax act case, air 1953 sc 252 (i) and its propriety is beyond question.'27 ..... mohan kumaramangalam', air 1951 mad 583 (b), it was held that the state of bombay cannot, for the purpose of preventive detention act, pass orders for detaining a person found within its territory for his activities in the state of madras or direct that such a person be interned in the state of madras ..... question arose whether the bombay sales tax act, 1952, was ultra vires ..... of income tax, bombay', air 1948 pc 118 (j) in dealing with the competency of the indian legislature to impose tax on the income arising abroad to a nonresident foreign company, the constitutional validity of the relevant statutory .....

Bhagat Ravi Dass Transport Company Regd. Vs. the State of Punjab and A ...

Court : Punjab and Haryana

..... this petition under article 226 of the constitution of india is for issuance of a writ of certiorari declaring sub- section (1) and (8) of section 3 of the punjab motor vehicles taxation act, 1924 as substituted by punjab motor vehicles taxation (amendment) act, 2007 (punjab act no.7 of 2008) and sub-section (8) of section 3 of the act as substituted by punjab motor vehicles taxation (amendment) act, 2011 c.w.p.no.17240 of 2011 [ 2 ]. ..... government of andhra pradesh (2002) 2 supreme court cases 188 the supreme court was examining a case of withdrawal of concession in tax under the andhra pradesh motor vehicles taxation act, 1963 but vide notification dated 5.6.2000 the state government had cancelled the earlier notification dated 1.7.1995 dealing with concessional rates of tax pursuant to central letter dated 30.8.1993. ..... akhil gujarat pravasi v.s.mahamandal and others (2004) 5 supreme court cases 155 had examined section 3a of the bombay motor vehicles act 1958 which required payment of tax in advance even when the vehicle was not being used. ..... . further even in the matter of taxation, goods vehicles and passenger vehicles, even on account of use of the same road would not form the same class, and no statical information was supplied to the court as to the degree of wear and tear inflicted, by the goods vehicles passing over roads than by the use of the c.w.p.no.17240 of 2011 [ 24 ].road by the passenger vehicles .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... . the charging section provided that the tax was in respect of all passengers carried and goods transported by motor vehicles at such rate not exceeding one-eight of the value of the fare or ..... were aware of the legislative history of the subject of mines and minerals and were aware as to how the dominion legislature had interpreted the legislative entries pertaining to regulation of mines and minerals and taxation of mineral rights under the goi act 1935.295 the constituent assembly negatived the proposal to transfer the entirety of entry 50 of list ii to list i.296 the constitution did not or could not 295 d k trivedi (supra) [31]. 296 ..... india cement, section 115 of madras panchayats act, 1958 as amended by the madras act, 1964 came up for consideration ..... . the province of bombay,365 the bombay provincial legislature levied urban immovable property tax at ten percent of the annual letting value of lands ..... commissioner of income tax, bombay city, (1954) 3 scc62339 hans muller of nurenburg ..... specified in the lists 2 and 3 of the seventh schedule to the constitution could only be imposed by the constitution itself and not by any obligation which had been undertaken by either the dominion government or the province of bombay or even the state of bombay. ..... . the bombay high court upheld the validity 361 federation of hotel & restaurant association of ..... state of bombay,275 a constitution bench held that any limitation on the legislative power of the state legislature must be express: 13. [ .....

Federation of Hotel and Restaurant Association of India, Etc., Vs. Uni ...

Court : Supreme Court of India

Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)

..... in terms, speaks of the charge of the tax 'in respect of all passengers carried and goods transported by motor vehicles', and though the measure of the tax is furnished by the amount of fare and freight charged, it does not cease to be a tax on passengers and goods....indeed, reference may be made to the following statement in encyclopaedia britannica ..... managed by the hotel even though situated in the hotel premises, such expenditure in by the hotel would not be liable to the impugned expenditure tax.by way of illustration it may be pointed out that in the city of bombay there are numerous restaurants like, talk of the town, china garden, gazebo and gaylord which are similarly situated in every way to restaurants located in applicable hotels, from the point of view of their decor, furnishing ..... present)the expression 'assessee', 'hotel', 'room-charges' are some of the material expressions defined in the interpretation clause.2(1) 'assessee' means a person responsible for collecting the expenditure-tax payable under the provisions of this act.2(6) 'hotel' includes a building or part of a building where residential accommodation is, by way of business, provided for a monetary consideration.2(10) 'room charges' means the charges for a unit of residential accommodation in a hotel and includes ..... of uttar pradesh, maharashtra and kerala have also passed similar enactments, being the:(a) uttar pradesh taxation and land revenue laws act, (no. ..... this court in sundararamier's case 1958 s.c.r. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... state of rajasthan, a tax on passengers andgoods was assessed as a rate on the fares and freights payable by theowners of the motor vehicles. ..... day of april, 1992, and interest under clause (gc) shall be payable in respect of assessments for which notices of demand of rural employment cess under clause (d) are issued on or after the date of commencement of the west bengal taxation laws (amendment) act, 1992:provided that interest under clause (ga) or clause (gb) in respect of anyperiod ended on or before the 31st day of march, 1992, or interest underclause (gc) in respect of assessments for which, notices of demand of ruralemployment cess under clause (d) are ..... arisento the petitioner therein on account of the communications made to thecompany in march 1959 ceiling upon them to file monthly returns for theassessment of the cess which was levied by issuance of a notification datedjune 24, 1958.the challenge to the constitutional validity of the levy imposed by theimpugned act came to be examined by reference to entry 54 in list i readwith the mines and minerals (regulation and development) act, 1948 (act no.53 of 1948) as also by reference to entry 52 in list i read with theindustries (development and ..... the test said down in sir byramjee jeejeebhoys's case (air 1940 bom65) by the full bench of bombay high court was approved.in assistant commissioner of urban land tax madras and ors. .....