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3 judgments · newest first · showing 1–3
The State of Gujarat amended the Bombay Motor Vehicles Tax Act, 1958 (via Gujarat Act No.9 of 2002) to impose a higher tax on "designated omnibuses" (contract carriages) and to require advance payment with a refund mechanism for non‑use. Bus operators challenged the amendment, alleging violation of …
The respondent, owner of an omnibus, filed Form NT declaring non‑use of the vehicle from 1 July 1995 to 31 March 1996 and claimed a refund of motor‑vehicle tax. The refund was allowed for the first three months but denied for the remaining period because the State required proof that the non‑use …
The State of Maharashtra amended the Bombay Motor Vehicles Tax Act, 1958 to levy a one‑time tax on motorcycles and tricycles, charging fifteen times the annual rate and a higher rate for company‑owned vehicles, with limited refund provisions. The Bombay High Court struck down the amendment as beyond …
