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SANGEETA K. VISHEN
Bhavin Jaigovind Agarwal – Appellant
Versus
State Of Gujarat – Respondent
JUDGMENT :
(Sangeeta K. Vishen, J.)
With the consent of learned advocates appearing for the respective parties, the matter is taken up for final disposal.
2. Issue rule, returnable forthwith. Mr J.K. Shah, learned Assistant Government Pleader waives service of notice of rule for the respondents.
3. The petitioner, is aggrieved by the action of the respondents in placing the motor vehicle, bearing registration no.MH-02-EE-0999 (hereinafter referred to as “the vehicle”) in the ‘black list’. The petitioner has also prayed for direction to the respondents to issue no use certificate in respect of the no objection certificate (hereinafter referred to as the ‘NOC’) issued by the Motor Vehicles Department, Maharashtra. The petitioner has also prayed for refund of Rs.9,53,497/- levied and collected by the respondent from the petitioner; however, Mr Mitul K. Shelat, learned advocate with Mr Dharmesh M. Devnani, learned advocate for the petitioner, does not press the said prayer.
4. Briefly stated are the facts.
4.1 The vehicle, was sold by ACE PERKINS (Asset Cars Pvt. Ltd.) to M/s Marshal Vinimay Private Limited under the tax invoice dated 29.03.2016 and it was registered with Maharashtra Ro
Motor Vehicles - Blacklisting - Motor Vehicles Authority is vested with ample powers to incorporate the details of the offences in relation to a vehicle in the parivahan portal as per the clear provi....
Section 12 of the Act, 1958 provides that any tax due and not paid as provided, be recoverable as an arrears of land revenue. Section 12 A of the said Act, puts restriction of use of motor vehicle to....
The provisions of the IBC have an overriding effect over other laws, including the MMVT Act, and that the claims against a corporate debtor in liquidation must be submitted to and decided by the Reso....
Tax and penalties under the Orissa Motor Vehicles Taxation Act are only justified for vehicles that are actually used on the road, and legal provisions must support the reality of vehicle non-use.
The liability for motor vehicle tax persists regardless of usage location, provided vehicles are not reported as non-functional per statutory requirements.
State legislation can impose taxation on vehicles registered in other states if they exceed permissible stay, without conflicting with central laws.
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