https://www.taxtmi.com/caselaws?id=72127 Motor vehicle taxation turns on the actual use of the vehicle during the relevant period, not merely on the permit description. A vehicle used for individual passenger fares without being hired as a whole under one prior contract may be treated as a stage carriage for tax purposes, even if a contract carriage permit is held. Breach proceedings under the Motor Vehicles Act for permit violations are separate from tax proceedings under the Taxation Act, so action under one statute does not bar levy under the other. The controlling test is the real character of use, and tax is attracted according to the class in which the vehicle is in fact used. en-us Tue, 06 Aug 1985 00:00:00 +0530 Thu, 18 Aug 2011 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72127 Motor vehicle taxation turns on the actual use of the vehicle during the relevant period, not merely on the permit description. A vehicle used for individual passenger fares without being hired as a whole under one prior contract may be treated as a stage carriage for tax purposes, even if a contract carriage permit is held. Breach proceedings under the Motor Vehicles Act for permit violations are separate from tax proceedings under the Taxation Act, so action under one statute does not bar levy under the other. The controlling test is the real character of use, and tax is attracted according to the class in which the vehicle is in fact used. Case-Laws Income Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72127