Judgment Search Results Home > Cases Phrase: karnataka motor vehicles taxation act 1957 chapter ii taxation Page 1 of about 521 results (0.120 seconds)

Ganapati Gopal Bhat Vs. State of Karnataka

Court : Karnataka

Reported in : 1999(1)ALD(Cri)176; 1999(1)ALT(Cri)483; 1998CriLJ4779; ILR1999KAR2141; 1999(1)KarLJ260

..... other offences which under the provisions of that code, may be tried along with such offences, and every offence referred to in clause (i) or clause (ii) may be taken cognizance of by the court having jurisdiction as if the provisions of that chapter were not enacted'.schedule to the said act specified at item 5, the karnataka motor vehicles taxation act, 1957 (karnataka act 35 of 1957). ..... he came to be prosecuted in all these cases for failure to pay tax under the karnataka motor vehicles taxation act, 1957 ('act' for short) for severalquarters ranging from 1-5-1982 to 31-1-1986. ..... the karnataka motor vehicles act, 1957. ..... the scheme of the taxation act is such that the tax due on a motor vehicle has got to be paid in terms of section 3 at the prescribed rate and in advance and the liability to pay tax continues as long as the certificate of registration is current but if it so happens that in spite, of the certificate of registration being current, the vehicle had not actually been put to use for the whole of the period or a continuous part thereof, not being less than one calendar month, the ..... the principle underlying the taxation act is that every motor vehicle issued a certificate of registration is to be deemed a potential user of the roads all through the time the certificate of registration is current and therefore liable to pay tax under section 3(1) read with section 4. .....

Sampath Raj Vs. Regional Transport Officer

Court : Karnataka

Reported in : ILR1985KAR3481

..... to any arrears of tax prior to the date on which thefitness certificate was renewed.this court, on an elaborate consideration of the pro-visions of the karnataka motor vehicles taxation act, 1957, vis-a-vis the provisions of the motor vehicles act, 1939, held that the fiction was embodied in the explanation to section 3(1) of the taxation act in order to prevent the evasion of tax by owners of motor vehicles and would be applicable only to cases where certificate of registration is obtained under chapter-h of the motor vehicles act and continues to operate as long as the said certificate is current. ..... as already stated, the object of the karnataka motor vehicles taxation act, 1957, is to consolidate and amend the law relating to the levy of tax on motor vehicles in the state of karnataka. ..... by exhibit-a, the petitioner is called upon to pay tax under the karnataka motor vehicles taxation act, 1957 thereinafter referred to as `the act') amounting to rs. ..... the petitioner's contention in subramanya setty's case was that under the provisions of the motor vehicles act it should be deemed that the vehicle in question was not validly registered during the relevant period and that therefore explanation to section 3(1) of the motor vehicle taxation act would not be applicable. ..... any other interpretation would be contrary to the scheme of the act and the special provisions under the motor vehicles taxation act under which liability to pay tax in for one quarter and not one full year.14. .....

Nafiza Sultana Vs. the Secretary, R.T.A. and Another.

Court : Karnataka

Reported in : ILR2010KAR3123

..... in the light of the aforesaid decisions, rival contentions and the impugned order, the point that arises for consideration in this writ petition is as under:"whether the holder oj a permit is entitled to replace any vehicle covered by the permit by any other vehicle of the same nature, without paying tax due on the vehicle (o be replaced, under section 3 of the karnataka motor vehicles taxation act. ..... the petitioner had obtained the policy of insurance in respect of the aforesaid vehicle and also payed tax due as and when ii became payable under the provisions of the karnataka motor vehicles taxation act. ..... the learned government advocate pointed out that section 3 of the karnataka motor vehicles taxation act. ..... "in fact in the k gopa'.akrishna senoy's case, the hon'ble apex court had an occasion to consider the provisions of the taxation act and it has held as under:"the principles underlying the taxation act is that every motor vehicle having a certificate of registration is to be deemed a potential user of the roads all through the time the certificate of registration is current and therefore, liable lo pay tax under section 3(11 read with section i. ..... 1957 [for short hereinafter referred to as "the taxation act"] provides that a tax at the rate specified in part a of the schedule shall be levied on all motor vehicles suitable for use on roads. ..... chapter v of the m.v. .....

Smst Transport, Represented by Its Proprietor Ameersab and Others Vs. ...

Court : Karnataka

..... the toll collected under this section shall be credited into the karnataka roads and bridges fund constituted under section 17a of the karnataka motor vehicles taxation act 1957. 8. ..... chapter-vi-a was inserted by karnataka act no.15 of 1983 with effect from 21.05.1983, enabling the state government, by notification in the official gazette, to levy toll on all motor vehicles ..... a person referred to in sub-section (1) (or state government) shall have powers to regulate and control the traffic in accordance with the provisions contained in chapter viii of the motor vehicles act, 1988 (central act 59 of 1988) on the highway forming subject-matter of such agreement, for proper management thereof. 19-b. ..... not the case of the respondents that the highways / roads which were used by the petitioners for transportation of iron ore in their vehicles were constructed, developed and maintained under public- private partnership on annuity basis, falling within the provisions of chapter - iiia of the act, inserted by act no.35 of 1998 with effect from 23.12.1998 and act no.31 of 2010 with effect from 27.07.2010. ..... chapter-iii-a containing ss.19-a and 19-b were inserted by karnataka act no.35 of 1998 with effect from 23.12.1998, empowering the state government to enter into agreement for development and maintenance of the highways with any person in relation to the construction, development and maintenance of the whole ..... **** **** **** chapter-iiia: power to enter into agreement and penalty for mischief .....

State of Karnataka, rep. by its Chief Secretary and Others Vs. Jagadev ...

Court : Karnataka

..... amendment of section 3:- in the karnataka motor vehicles taxation act, 1957 (karnataka act 35 of 1957) (hereinafter referred to as the principal act), in section 3, in sub section (1), in the fourth proviso,- (iii) the explanation shall be renumbered as explanation - 1 and after explanation - 1 as so renumbered, the following shall be inserted, namely:- explanation-2:- in respect of motor vehicles registered outside the state of karnataka and which are in the state for a period exceeding thirty days, notwithstanding anything contained in the provisions of the motor vehicles act, 1988 (central act 59 of 1988), and in any order or direction contained in any judgment or order ..... no person shall drive any motor vehicle and no owner of a motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place unless the vehicle is registered in accordance with this chapter and the certificate of registration of the vehicle has not been suspended or cancelled and the vehicle carries a registration mark displayed in the prescribed manner: provided that nothing in this section shall apply to a motor vehicle in possession of a dealer subject to such conditions as may be prescribed by the central government. 40. .....

Natwar Parikh and Co. Ltd. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : III(2005)ACC749; AIR2005SC3428; 2005(5)CTC807; (2006)1GLR1; JT2005(8)SC39; 2005(6)KarLJ1; (2005)141PLR775; (2005)7SCC364

..... question which arises for determination in this civil appeal, by special leave, is whether the taxation authority under the karnataka motor vehicles taxation act, 1957 was right in taxing the 'tractor-trailer' as a separate and distinct vehicle, different from a tractor and denying exemption sought by the appellant under section 16 of the said 1957 act on the ground that the tractor-trailer was a distinct category of 'goods carriage' requiring permit under section 66 of the motor vehicles act, 1988.2. ..... taxation is governed by a separate code which in the present case happens to be the karnataka motor vehicles taxation act, 1957 and as held by this court in the ..... dated 30.6.1990, the deputy commissioner of transport held that although the tractor and the trailer were separate independent motor vehicles, separately registrable, the tractor-trailer as a unit was a different category of 'goods carriage' requiring permit under section 66 of the motor vehicles act, 1988, which was not obtained and, therefore, the appellant was not entitled to the benefit of exemption under section 16 of the taxation act, 1957.4. ..... section 61 of the 1988 act, which comes within chapter iv dealing with registration of motor vehicles, registration of trailers is made ..... similarly, under section 66 in chapter v which refers to control of transport vehicles, no owner of a motor vehicle can use the vehicle as a transport vehicle carrying passengers or goods without ..... section 3 is in chapter ii, which deals with .....

State of Karnataka Vs. Sri Jagadev Biradar

Court : Karnataka

..... by that order, the learned single judge of this court has held that explanation - 2 to section 3 of karnataka motor vehicle taxation act, 1957 (hereinafter, referred to as the act , for the sake of brevity) inserted by the karnataka motor vehicles taxation (amendment) act, 2014 (hereinafter referred to as the amendment act, 2014 ) is unconstitutional and ultra vires the constitution. ..... subject to the provisions of section 47, a motor vehicle registered in accordance with this chapter in any state shall not require to be registered elsewhere in india and a certificate of registration issued or in force under this act in respect of such vehicle shall be effective throughout india. ..... :- chapter vi of the said act deals with registration of motor vehicles. ..... no person shall drive any motor vehicle and no owner of a motor vehicle shall cause or permit the vehicle to be driven in any public place or in any other place unless the vehicle is registered in accordance with this chapter and the certificate of registration of the vehicle has not been suspended or cancelled and the vehicle carries a registration mark displayed in the prescribed manner: provided that nothing in this section shall apply to a motor vehicle in possession of a dealer subject to such conditions as may be prescribed by the central government.40. .....

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 ..... at the rates specified under the motor vehicles taxation act, 1957 is leviable on all motor vehicles suitable for use on roads. ..... clear from section 3 of the motor vehicles taxation act. '3. ..... rule 52 of the karnataka motor vehicles rules, 1963 provides : ..... registration is granted only under the motor vehicles act and not under the taxation act. ..... the same authority under both the enactments appears to have gone beyond the scope of the taxation act for classifying the petitioner's vehicle for the purpose of its registration. 14. ..... chapter iv contains provisions providing for grant of permits and control of motor vehicles ..... in other words, besides registration as required under chapter iii, a transport vehicle must have a permit before it could be used in any ..... ' the scheme provided under chapter iv is that a vehicle cannot be used as transport vehicle in any public place without permit and its use must be strictly in accordance with the conditions of ..... chapter iii of the act deals exclusively with the registration and the cancellation of registration of motor vehicles ..... an accurate line of demarcation between chapter iii and chapter iv. ..... no such legislative communication express or implied in chapter iii. ..... chapter iii is exhaustive and independent of and not controlled .....

Deputy Transport Commissioner, Belgaum and anr. Vs. Ramdas Govind Kant ...

Court : Supreme Court of India

Reported in : 1992Supp(2)SCC441

..... the respective certificates of registration were deposited by the respondents before the regional transport taxing officer claiming exemption from tax payable under section 3 of the karnataka motor vehicles taxation act, 1957 (hereinafter referred to as the taxation act). ..... the full bench taking note of the relevant provisions of the taxation act and the motor vehicles act, 1939, as also the interpretations and inter-relationships deduced in various decisions of that court finally overruled v. ..... there evidently was no scope for extending the legal fiction created by section 38 of the motor vehicles act beyond the purposes of section 22 of the said act and in no event eclipse section 3(1) and the explanation thereto of the taxation act. ..... it has taken the view that the terms of section 38 of the motor vehicles act by themselves limit the deeming effect caused by the absence of a certificate of fitness to the rights conferred under section 22 pursuant to the registration of a vehicle, leaving no scope for extending the deeming provisions of section 38 to section 3(1), and the explanation thereto to the taxation act. ..... the full bench observed as follows:the fiction embodied in the explanation to section 3(1) of the taxation act comes into play only when a certificate of registration is obtained under chapter ii of the motor vehicles act and continues to operate as long as the said certificate is current. .....

Assya Vs. State of Kerala

Court : Kerala

Reported in : 2004(3)KLT54

..... for the petitioner, in these circumstances, submits that the learned magistrate must have read into the provisions under section 4 of the act by necessary intendment and implication, the power/authority to order conditional attachment and thus ensure the legislative mandate. ..... in view of the foregoing it is the duty of the court to interpret the provisions in chapter ix of the code in such a way that the construction placed on them would not defeat the very ..... in the absence of any express prohibition, it is appropriate to construethe provisions in chapter ix as conferring an implied power on the magistrate to direct the personagainst whom an application is made under section 125 of the code to pay some reasonable sum byway of maintenance to the applicant pending final ..... we now come to the general principle of law that when substantive power is conferred on an authority to perform an act and achieve a result, it must be presumed that all incidental and ancillary powers to make the initial conferment of the substantive power effective and efficient must be presumed ..... if the husband were permitted to dispose of his properties during the pendency of the claim under section 3 of the act, that would certainly frustrate the effective relief which the claimant is entitled. ..... view to expedite the proceedings, as it was thought that the magistrate could better deal with the matter in a summary manner'.the full bench was considering the provisions under section 125 in chapter ix of the cr.p.c. .....