Supreme Court · 1987 INSC 167 · Decided 15 July 1987
State of Karnataka v. K. Gopalakrishna Shenoy & ANR.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 167 · [1987] 3 S.C.R. 481
- Case number
- CRIMINAL APPEAL No. 2/1977
- Decided
- 15 July 1987
- Bench
- A.P. SEN, S. NATARAJAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Motor Vehicles Act Section 38
Headnote
B The Mysore· (Now Kamataka) Motor Vehicles Taxation Act, 1957-S. 3( I) and Explanation theretO-Scope and effect of-,-Owner or a person having control or possession of a motor vehicle is statutorily obliged to pay tax in advance as long as Certificate of Registration is current, of s. 38 of the Motor Vehicles Act, 1939 does not extend to s. 3( l)and Explanation thereto of the Act. The first respondent sold his lorry to the second_ respondent but did not report the transfer to the Transport Authority and the latter issued a demand notice for payment of tax due under s.
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