https://www.taxtmi.com/caselaws?id=183891 Advance motor vehicle tax under the Mysore Motor Vehicles Taxation Act is payable while the registration certificate remains current, because the Act deems such a vehicle suitable for use on roads. Actual roadworthiness, repairs, or the absence of a concurrent fitness certificate do not by themselves suspend liability; non-use is addressed separately through the statutory refund mechanism. Section 38 of the Motor Vehicles Act, 1939, which restricts use of a transport vehicle without a fitness certificate, is confined to that statute's safety framework and does not qualify the taxing liability created by Section 3(1). en-us Wed, 15 Jul 1987 00:00:00 +0530 Fri, 24 Jun 2016 12:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183891 Advance motor vehicle tax under the Mysore Motor Vehicles Taxation Act is payable while the registration certificate remains current, because the Act deems such a vehicle suitable for use on roads. Actual roadworthiness, repairs, or the absence of a concurrent fitness certificate do not by themselves suspend liability; non-use is addressed separately through the statutory refund mechanism. Section 38 of the Motor Vehicles Act, 1939, which restricts use of a transport vehicle without a fitness certificate, is confined to that statute's safety framework and does not qualify the taxing liability created by Section 3(1). Case-Laws Indian Laws Wed, 15 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183891