Kept, the word 'kept' has not been defined in the Taxation Act. Therefore, to interpret it in its ordinary popular sense, consistently with the context. The word 'kept' has been repeatedly used in the s.. In sub-s. (1), it occurs in association with the phrase 'for use on roads'. In that context, the ordinary dictionary meaning of the word 'keep in' is 'to retain', 'to maintain' or 'cause to stay or remain in a place', 'to detain', 'to stay or continue in a specified condition, position, etc.'. In association with the use of the vehicle, therefore, the word 'kept' has an element of stationariness. It is something different from a mere state of transit or a course of journey through the State. It is something more than a mere stoppage or halt for rest, food or refreshment, etc., in the course of transit through the territory of the State, State of Mysore v. T.V. Sundaram Iyengar & Sons (P) Ltd., AIR 1980 SC 148: (1980) 1 SCC 66: (1980) 2 SCR 1. [Karnataka Motor Vehicles Taxation Act, 1957 (35 of 1957), s. 3(2)]
The ordinary dictionary meaning of the word 'keep' is 'to maintain' or 'cause to stay or remain in a place' or 'to detain' or 'to stay or continue in a specified condition, position etc.'. It is something different from a mere state of transit or a course of journey through the State. It is something more than a mere stoppage or halt for rest, food or refreshment, etc. in the course of transit through the territory of the State, Maharaja Tourist Service v. State of Gujarat, (1992) Supp 1 SCC 489: AIR 1991 SC 1650.