Karnataka Motor Vehicles Taxation Act, 1957

The appellant, a registered owner of a motor vehicle operating as a stage carriage under a permit, was assessed additional tax under section 8 of the Karnataka Motor Vehicles Taxation Act, 1957 because on some occasions he carried more passengers than permitted. The High Court upheld the demand, relying on Noorullha Kh…

The appellant, Chairman and Managing Director of M/s MSPL Ltd, imported an Aston Martin, paid customs duty and road tax, and later paid a differential motor vehicle tax after a demand notice. A FIR alleged that he conspired with a Regional Transport Officer to evade road tax, leading to criminal proceedings under the P…

The petitioners, operators of tourist vehicles holding all‑India permits issued under Section 63(7) of the Motor Vehicles Act, challenged Karnataka's withdrawal of a tax exemption that had previously been granted to such vehicles. The exemption was intended to avoid double taxation of tourist vehicles when they operate…

The case concerned the Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 and its amendments, which imposed a market fee on sellers and buyers of agricultural produce and later enhanced the fee from 1% to 2%. The petitioners challenged (i) the constitutional validity of Section 65(1) as amended and its val…

The State of Karnataka, by the Karnataka Motor Vehicles Taxation (Amendment) Act 1989, inserted sub‑section (4) in Section 3 of the Karnataka Motor Vehicles Taxation Act, 1957, imposing a special additional tax on each occasion a motor vehicle carries passengers in excess of its permitted capacity. The respondents chal…

Natwar Parikh & Co. Ltd., a transporter of heavy equipment, used tractors (registered as non‑transport vehicles) coupled with trailers (registered as transport vehicles) to move transformers into Karnataka. The Karnataka taxation authority issued demand notices demanding motor‑vehicle tax on the tractor‑trailer combina…