Uttar Pradesh Motor Vehicles Taxation Act, 1997

Mahindra & Mahindra Financial Services Ltd. (the appellant) had extended a loan for the purchase of a transport vehicle. When the borrower defaulted, the financier repossessed the vehicle and contested liability to pay motor vehicle tax under the Uttar Pradesh Motor Vehicles Taxation Act, 1997. The High Court held that…

The petitioners, operators of 55‑seater stage‑carriage buses, challenged the demand of additional tax under Article II of Part D of the Uttar Pradesh Motor Vehicles Taxation Act, 1997, arguing that they only carried passengers and their luggage and should pay tax only under Article I Item 7 for seating capacity. The Hi…

The State of Uttar Pradesh seized a tanker operating under a national permit for failing to pay the additional tax required under the Uttar Pradesh Motor Vehicles Taxation Act, 1997, and ordered the owner to pay the tax plus a ten‑times penalty under Section 10(3). The owner challenged the penalty as unconstitutional, …