https://www.taxtmi.com/caselaws?id=183377 Motor vehicle tax on vehicles used or kept for use within a State may be imposed and collected in advance where a refund mechanism applies on proved non-use. Section 3A of the Bombay Motor Vehicles Tax Act and Rule 5 of the Rules are presented as valid machinery for such collection, rather than a levy on a non-existent taxable event. The higher tax rate for designated omnibuses is treated as constitutionally permissible because fiscal legislation may classify vehicle categories differently where the classification has a rational connection with the levy's object. The distinct treatment of designated omnibuses and contract carriages therefore does not constitute hostile discrimination. en-us Thu, 08 Apr 2004 00:00:00 +0530 Wed, 19 Jun 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183377 Motor vehicle tax on vehicles used or kept for use within a State may be imposed and collected in advance where a refund mechanism applies on proved non-use. Section 3A of the Bombay Motor Vehicles Tax Act and Rule 5 of the Rules are presented as valid machinery for such collection, rather than a levy on a non-existent taxable event. The higher tax rate for designated omnibuses is treated as constitutionally permissible because fiscal legislation may classify vehicle categories differently where the classification has a rational connection with the levy's object. The distinct treatment of designated omnibuses and contract carriages therefore does not constitute hostile discrimination. Case-Laws Indian Laws Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183377