Supreme Court · 2004 INSC 481 · Decided 26 August 2004
Commissioner, Transport-Cum-Chairman and ORS. v. Tapan Kumar Biswas
- Court
- Supreme Court of India
- Citation
- 2004 INSC 481 · [2004] SUPP. 3 S.C.R. 907
- Case number
- CIVIL APPEAL No. 7033/2003
- Decided
- 26 August 2004
- Bench
- S.N. VARIAVA, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Motor Vehicles Act
Headnote
Orissa Motor Vehicles Taxation Act, 1975 : Ss.3 and JO-Liability to tax in absence of off-road intimation- C Transport vehicle met with an accident-Certificate of fitness cancelled- 0.ff-road intimation given for one year-No such intimation given for subsequent periods-Demand for tax raised-Held, year to year-· Since no intimation and undertaking given for subsequent periods, it has D to be presumed that the vehicle had been used or kept for use in the State. Vehicle of the respondent was severely damaged in an accident. Consequently, fitness certificate of the vehicle was
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