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1 - 10 of 22 (0.25 seconds)Section 3 in Tamil Nadu Motor Vehicles Taxation Act, 1974 [Entire Act]
The Motor Vehicles Act, 1988
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.
The Government Trading Taxation Act, 1926
Tamil Nadu Motor Vehicles Taxation Act, 1974
Article 301 in Constitution of India [Constitution]
G. K. Krishnan Etc. Etc vs The State Of Tamil Nadu & Anr. Etc on 12 November, 1974
However, it is significant to note that even
while refuting such contention, the Supreme Court relying upon earlier
decisions including that of a case reported in Bolani Ores case and
G.K.KRISHNAN Vs. STATE OF TAMIL NADU (cited supra) has observed in paragraph
4, as follows: