Supreme Court · 2022 INSC 221 · Decided 22 February 2022
Mahindra and Mahindra Financial Services LTD v. State of U.P. and Ors
- Court
- Supreme Court of India
- Citation
- 2022 INSC 221 · [2022] 16 S.C.R. 428
- Case number
- CIVIL APPEAL No. 1217/2022
- Decided
- 22 February 2022
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Motor Vehicles Act Section 2(30)
Headnote
U.P. Motor Vehicles Taxation Act, 1997 : ss. 2 (h), 4, 9, 10, 12 and 20 - Payment of tax - Non-use of vehicle and refund of tax - Financier of motor vehicle/transport vehicle in respect of which hire-purchase, lease or hypothecation agreement entered from the date of taking possession of the vehicle - Appellant - financier extended loan for purchase of transport vehicle - However, due to default in payment, took back the possession of the vehicle - As regards, the liability to pay tax under the 1997 Act, the High Court
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)