Search Results Page

Search Results

1 - 10 of 22 (0.25 seconds)

Bolani Ores Ltd. Etc vs State Of Orissa Etc on 24 September, 1974

20. Learned counsel appearing for the respondents has also contended that in the earlier decision between the parties, it has been found that the Corporation is liable to pay tax. On a careful reading of the said decision, I am unable to accept the contention of the learned counsel for the respondents. It is evident that in the said case the question was raised in respect of two categories of vehicles. One category of vehicles related to the vehicles which were occasionally using the public road belonging to the State either for the purpose of going to the Mine or at times using the public road for other purposes. So far as such category of vehicles are concerned, as indicated in paragraph 5 of the order passed in the writ petition, this Court was of the opinion that tax is payable, whereas in respect of other category of the vehicles which were claimed to be only used within the area belonging to the Corporation, the learned single Judge has accepted the contention that no tax is payable and had left the matter to be decided by the appropriate authority to come to a factual conclusion whether all those vehicles were being used or meant for use on public roads belonging to the State.
Supreme Court of India Cites 41 - Cited by 180 - P J Reddy - Full Document
1   2 3 Next