Court : Chennai
Reported in : 2007(2)CTC577; (2007)5MLJ897; (2007)7VST367(Mad)
..... to state that apart from the levy made under the impugned legislation, taxes for the purpose of maintenance of roads are also being levied on the owners of motor vehicles under tamil nadu motor vehicles taxation act, 1974 wherein the parameters of levy are based on the laden weight of the motor vehicle. ..... of revenue earned by the levy under the motor vehicles taxation act or the money spent out of the said levy ..... validity of section 4(1) of the rajasthan motor vehicles taxation act, 1951 was challenged. ..... para.14, pp.64 & 65): right from 1962 upto 1995 this working test was applied by this court only in relation to motor vehicle taxes for deciding whether it was compensatory or not. ..... mind that the roads, bridges expenditure test was applied in automobile transport' case (supra) as the tax impugned therein was the tax on motor vehicles which use the roads/bridges. ..... the section levied a tax on all motor vehicles used in any public place or kept for use at ..... where an importer who, not being a dealer in scheduled goods, had purchased the scheduled goods for his own use or consumption in any union territory, or any other state, then his liability under this act, shall, subject to such conditions as may be prescribed be reduced to the extent of the amount of tax paid, if any, under the law relating to general sales tax as may be in force in ..... state of haryana : (2003)8scc60 a two-judge bench referred the matters to a larger bench as the bench hearing the matters doubted the correctness of the .....
Tag this Judgment!Court : Mumbai
Reported in : 2010(112)BomLR127; 2010(172)LC1(Bombay)
..... the supreme court was concerned with the tamil nadu motor vehicles taxation act under which the government was empowered to increase the rate of tax specified in the schedule from time to ..... that even though higher rate of tax is levied for imported vehicles than the tax levied for indian made vehicles, it does not make any discrimination between the owners of motor vehicles. ..... in the circumstances, the petitioner has, inter alia, prayed that the impugned notifications be quashed and set aside; that a writ of mandamus be issued against respondents 2, 3 and 4 restraining them from acting in furtherance and in pursuance of the impugned notifications and that a writ of mandamus be issued against respondents 2, 3 and 4 directing them to refund to the petitioner the amounts recovered/and which are being ..... union of india : (2005) 2 scc 436 where the supreme court has held that there is a prima facie presumption that parliament did not intend to act in breach of international law, including state treaty obligations and it is well settled that in construing any provision in domestic legislation which is ambiguous, in the sense that it is capable of more than one ..... bwr.1105/cr-9/exc-3 dated 31/3/2006, respondent 2 remitted the whole of excise duty leviable under the bombay prohibition act, 1949 (for short, 'the said act') in respect of wine manufactured from the grapes produced within the state of maharashtra and without using alcohol or without blending of any wines ..... : 2003 (5) ..... (2003) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004(96)ECC97; 2004(171)ELT433(SC); JT2004(7)SC409; 2004(7)SCALE540; (2004)7SCC591
..... commissioner for transport : [1988]2scr10 , the karnataka motor vehicles taxation act provided for taxation with reference to a number of passengers which the vehicle was permitted to carry. ..... the assessee had a permit issued under the motor vehicles act, 1939 which permitted him to carry a number of ..... the court held that the state was'possibly right in the submission that the object behind the framers of the notification was to avoid double taxation but the operation of an enactment or of a notification has to be judged not by the object which the legislature or the notifying authority, as the case may be, may have had in mind but by the words which it has employed to ..... was denied to the appellant by the revenue, a denial which was upheld by the high court, on the ground that the object of the notification was to avoid double taxation and exemption from sales tax could be claimed only by in cases where additional excise duty was leviable and paid. ..... is quoted below:-cigarettes [tariff item 4]in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-section 3 of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government hereby exempts cigarettes of the description specified in column (1) of the table below and falling under sub-item ii (2) of item no. ..... saravanabava 2003 (10) scale 768, where it is said that the foundation of the plea of res judicata must be laid in the .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC4208
..... motor vehicles taxation act, 1997 to review its assessment.24. ..... , decided on 30.7.2003 has also held that without considering the merit of the case, the court should not issue a direction to decide representation to any of the authorities for the reason that under the garb of getting the ..... 8642 of 2003 rajendra singh v. ..... (2003) 1 scc 18.20. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2004Bom21; 2003(4)ALLMR624
..... this apparently discloses that there is no provision for double taxation under the scheme of taxation for vehicles under the state motor taxation acts for motor vehicles and the owner is not liable to pay tax pertaining to a vehicle to the state wherein such vehicle is registered as well as to the state where the vehicle is in fact used or kept for use, at one and the same time and for the same period. ..... merely because the vehicle was checked and found to be in the state of maharashtra on 22-3-2003 and thereafter on 4-4-2003, the respondents proceeded to seize the vehicle without even granting the time to the petitioners to pay the tax. ..... however, it nowhere discloses that during the period from 31-8-2001 to 22-3-2003 the respondent had any time checked and/or spotted the vehicle in question in any part of the state of maharashtra. ..... in the back ground of these facts, the legality and the propriety of the action on the part of the respondents in the matter of seizure of the vehicle on 4-4-2003, and demand for one time tax in respect of the vehicle in question is to be tested and considered.19. ..... on the basis that the vehicle was plying in the state of maharashtra, for about nine months prior to the date of checking, without the payment of the motor vehicle tax, the same along with the registration document was seized by the respondents on 4-4-2003 and the request for release was rejected on the ground that the petitioners have to pay a sum of rs. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR80; 2005(1)KarLJ539
..... in these circumstances, accepting the arguments of the petitioner, i deem it proper to issue a declaration declaring the levy and collection of 5% casetax in terms of section 3 of the karnataka motor vehicles taxation act and 3a of the karnataka act iv 98 as illegal and unconstitutional and a direction by way of prohibition is issued to the respondent from levying and collecting any casetax of 5% on the motor vehicles under section 3a of the karnataka motor vehicles taxation act as amended by act vii of 1995, act iv of 1998 and act iv of 2002 in view of the karnataka repealing and amending act, xxii of 2000.29. ..... petitions are directed against the levy and collection of 5% case tax levied under section 3 of the karnataka motor vehicles taxation act, 1957 and 3a of the karnataka act vii of 1995 as illegal, unconstitutional and void. ..... fact section 3a of the karnataka motor vehicle taxation act, 1957 has been incorporated in the original act and accordingly resorted to the principle act and hence the original act is in force. ..... equity is shown as only 1.35 crores for 2003-04 and for 2002-03, it is shown as 2.48.19 ..... details were given and they are as under:-------------------------------------------------------------------item 2003-04 2002-03 2001-02-------------------------------------------------------------------1. ..... the collection of cess for the year 2003-04 is awaited. ..... the collection of cess for the year 2003-04 is awaited. ..... crores from the fund are released during the year 2003-04. .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(2)ALLMR109; 2004(3)BomCR237; 2004(1)MhLj883
..... orissa wherein the various provisions of the orissa motor vehicles taxation act was under consideration and the vehicles which had been taxed under the taxation act in the said case were dumpers and rockers. ..... (1996)10scc676 , the question for consideration was whether the dumpers used in the mining areas were taxable as motor vehicles under the provisions of orissa motor vehicles taxation act, 1975. ..... no hesitation in holding that the high court was right in concluding that dumpers and rockers are vehicles adapted or suitable for use on roads and being motor vehicles per se as held in bolani ores case were liable to taxation on the footing of their use or kept for use on public roads; the network of which, the state spreads, maintains it and keeps available for use of motor vehicles and hence is entitled to a regulatory and compensatory tax (exemptions claimable apart). ..... 8 and 9, the supreme court dealt with the certificate given by the manufacturer that the vehicles were not meant for plying on highways and observed that even though for most of the time dumpers might actually be used within the mining areas on the roads prepared by the mining owners, the dumpers were motor vehicles and taxable within the ambit of taxation act. ..... of the question is whether the dumper is a motor vehicle and whether the vehicle attracts the liability of tax under section 3 of the taxation act? ..... that the dumpers in question are motor vehicles and are taxable within the ambit of the taxation act.' 14. .....
Tag this Judgment!Court : Kerala
Reported in : 2008(1)KLJ128
..... the challenge was against the rajasthan motor vehicles taxation act, 1951. ..... 504.43 288.25--------------------------------------------------------------------------------1999-00 6878.77 2832.57 398.75 58.7 457.68 1000.58--------------------------------------------------------------------------------2000-01 5820.34 2052.19 275.52 58.04 884.87 886.72--------------------------------------------------------------------------------2001-02 3023.94 691.55 175.38 37.39 724.22 915.9--------------------------------------------------------------------------------2002-03 3309.28 593.15 364.26 214.34 487.74 564.09--------------------------------------------------------------------------------2003-04 3055.33 355.33 471.87 404.78 400.38 472.47--------------------------------------------------------------------------------2004-05 7452.96 974.38 783.2 209.12 358.94 624.87--------------------------------------------------------------------------------referring to the above tables it is stated that in the light of the expenditure and services being regularly provided by the ..... charging section 3 which stood prior to the amendment by finance act 2003 read as follows:(1) subject to the provisions of this act, there shall be levied and collected a tax on the entry of any goods into any local area for use, ..... the importer of any goods by the importer in such manner and within such time as may be prescribed.after the amendment by finance act 2003 reads as follows:(1) subject to the provisions of this act. .....
Tag this Judgment!Court : Karnataka
Reported in : I(2005)ACC132; AIR2004Kant382; ILR2004KAR3102; 2004(5)KarLJ412
..... since, the said vehicle was required for major repair, the petitioner filed an application for permission to surrender the documents while intimating the non-use of the vehicle for the purpose of tax exemption as per the provisions of the karnataka motor vehicles taxation act. ..... 8777/1991 and pointed out that, the appellate authority has failed to take into consideration the report of the vehicle inspector which makes it clear that the vehicle was not capable of being used on road as it needed major repairs and submitted that, this court has held that the report of the motor vehicles inspector ought to have been taken into consideration and the appellate authority ought not to have confirmed the tax demand ..... , on the face of records, it is seen that, the respondents 1 and 2 have committed an error and illegality in so far as it relates to assessment of tax made by the first respondent for the period between 1st april 2002 to 31st march 2003 and subsequently confirmed by the appellate authority, by its order dated 2nd september ..... dtc/s/appeal/ tax32/2002-03 dated 2nd september 2003 vide annexures a and b respectively, has presented the instant writ petition.2. ..... rto/u/ka-19-a-3333/tax/02-03 in so far as it relates to period between 1st april 2002 to 31st march 2003 and the confirmation order dated 2nd september 2003 in no. ..... 02,02,104/- for the period between 1st july 2001 to 31st march 2003. .....
Tag this Judgment!Court : Kerala
Reported in : [2003]133STC598(Ker)
..... appellants in that case impugned the rajasthan motor vehicles taxation act, 1951 as violative of article 301. ..... these original petitions are filed to declare that section 3 of the kerala tax on entry of motor vehicles into local areas act, 1994 (act 15 of 1994) (hereinafter mentioned as 'entry tax act') and rule 4 of the rules framed thereunder are ultra vires and violative of the constitution. ..... section 4(2) reads as follows :'where an importer who, not being a dealer in motor vehicles, had purchased a motor vehicle for his own use in any union territory or any other state, then the tax payable by him under this act shall, subject to such conditions as may be prescribed, be reduced by the amount of tax paid, if any, under the law relating to general sales tax in force in that union territory or ..... section 4(2) gives reduction of tax in respect of an importer who, not being a dealer in motor vehicles, had purchased vehicles for his own use in any union territory or any other state, then the tax payable by him under this act shall be reduced by the amount of tax paid, if any, under the law relating to general sales tax in force in that union territory or ..... order to curb the evasion of sales tax on motor vehicles purchased from outside the state and brought into the state, government have decided to levy a tax on entry of such motor vehicles into the state, either for use or sale, which are liable for registration in the state under the motor vehicles act, 1988 (central act 59 of 1988). .....
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