https://www.taxtmi.com/caselaws?id=168688 A taxing entry under the Madhya Pradesh motor vehicle tax law could not use an explanation to enlarge the charging provision or create a deeming fiction inconsistent with the parent Act. The Supreme Court noted that the Motor Vehicles Act, 1988 separately classifies stage carriages, contract carriages and tourist vehicles, and deals with permit violations through its own penal framework. A contract carriage could not be treated as a vehicle plying without permit merely on suspicion of misuse, nor subjected to the higher tax rate on that basis without lawful procedure. The impugned entry and explanation were therefore beyond the permissible scope of taxation and invalid. en-us Thu, 19 Oct 2006 00:00:00 +0530 Tue, 24 Nov 2015 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168688 A taxing entry under the Madhya Pradesh motor vehicle tax law could not use an explanation to enlarge the charging provision or create a deeming fiction inconsistent with the parent Act. The Supreme Court noted that the Motor Vehicles Act, 1988 separately classifies stage carriages, contract carriages and tourist vehicles, and deals with permit violations through its own penal framework. A contract carriage could not be treated as a vehicle plying without permit merely on suspicion of misuse, nor subjected to the higher tax rate on that basis without lawful procedure. The impugned entry and explanation were therefore beyond the permissible scope of taxation and invalid. Case-Laws Indian Laws Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168688