Supreme Court · 1980 INSC 128 · Decided 3 June 1980

Travancore Tea CO. LTD. ETC. v. State of Kerala and ORS.

Court
Supreme Court of India
Citation
1980 INSC 128 · [1980] 3 S.C.R. 1388
Case number
CIVIL APPEAL No. 437/1970
Decided
3 June 1980
Bench
S. MURTAZA FAZAL ALI, P.S. KAILASAM (2-judge bench)
Outcome
Case Partly allowed
Case type
Civil
Acts & sections cited
Constitution; Motor Vehicles Act Section 2(18)

Headnote

Ker:Jla Moror Vehicles Taxation Act (Act 24 of 1963) S<ctioru 3, 5 .and 6, scope of-"Motor Vehicles used for use in the State", whether the JUer or keeping for use in the State means user on public roads only. The Kerala Motor Vehicles Taxation Act (Act 24 of 1963) """' the Government by nOtification in the Gazette not exceeding tho marimnm rate specified in&middot; the First Schedule shall be levied on all motor vehicles ~ or 1'ept for me in the state". The alJpellant company owned 17 motor vehicles, tracton, trailelll and lorries all of which are

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