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4 judgments · newest first · showing 1–4
The respondent, Tapan Kumar Biswas, owned a truck whose fitness certificate was cancelled after a severe accident in January 1991. He filed an off‑road intimation for the period 1991 but failed to submit any intimation for 1992‑1995. The Taxing Officer demanded motor‑vehicle tax for those years, …
The petitioners owned dumpers used primarily within mining areas and were taxed as motor vehicles under the Orissa Motor Vehicles Taxation Act, 1975. They contended that the dumpers, because of their oversized dimensions, heavy‑duty tyres and inability to operate on public highways, were not …
The Steel Authority of India Ltd (SAIL) operates a fleet of buses to transport its employees and had been paying tax under Item 3 of the Orissa Motor Vehicles Taxation Act, 1975, as goods carriers. In December 1990 the State of Orissa re‑classified the vehicles under Item 4, which imposes a higher …
Central Coalfields Ltd. and other mining companies used dumpers and rockers within their lease‑hold areas. The State of Orissa demanded that these machines be registered under the Motor Vehicles Act, 1939 and taxed under the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (and the Madras Vehicles …
