Supreme Court · 2001 INSC 64 · Decided 1 February 2001
Bose Abraham ETC. v. State of Kerala and ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 64 · [2001] 1 S.C.R. 808
- Case number
- CIVIL APPEAL No. 6216/1997
- Decided
- 1 February 2001
- Bench
- S. RAJENDRA BABU, Y.K. SABHARWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Motor Vehicles Act Section 2(28)
Headnote
Kera/a Tax on Entry of Motor Vehicles into local Areas Act. Section 20) and 3-Constitutiona/ validity of Section 3 challenged in writ petitions­ Dismissed by the High Court-On appeal, Held: The incidence of taxation C in the context of Entry 52 of list II of the Seventh Schedule to the attract tax under the provision of Section 3 of the Act, a motor vehicle must have entered into a local area for use or sale therein being liable for registration under the Motor Vehicles Act-Mere fact of a Motor D Vehicle being put to a specific use such as confined to an enclosed premises,
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