M/S.EVM AUTOKRAFT INDIA PVT. LTD – Appellant
Versus
STATE OF KERALA – Respondent
[ WP(C).9936/2018, WP(C).19201/2018, WP(C).22577/2018,
WP(C).30163/2018 ]
Dated this the 16th day of July 2019
These writ petitions were heard along with W.P.(C) No.33231 of
2018 and connected cases. Vide judgment dated 16th July, 2019, W.P.(C)
No.33231 of 2018 and connected cases were disposed of. The operative
portion of the judgment reads thus:
“37. As a result of my above discussion I summarise my judgment on
the issues noted above as follows:
(a)
Section 3(6) of Motor Vehicles Taxation Act, 1976 is within the
competence of State legislature and Section 3(6) is not in any
manner repugnant to Chapter IV of Motor Vehicles' Act, 1988 or
ultra vires Act 1976. Section 3(6) therefore is valid and legal.
(b)
The registration of a non-transport vehicle and payment of
registration fee under Act 1988 or payment of motor vehicle tax
under a State legislature continues to be valid so long as the
vehicle is kept and used in the State in which it is registered.
These vehicles if enter State of Kerala and stay beyond the
period stipulated by the State enactment, the vehicle is
required to pay vehicle tax as per Section 3(6) read with
Annexure III of Schedule of Act 1976.
(c)
The impugned orders
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