https://www.taxtmi.com/caselaws?id=185611 The charging scheme under the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 fastens motor vehicle tax on vehicles used or kept for use in the State, and the assessment and refund provisions operate through a prescribed statutory procedure. A vehicle's mere non-use does not itself defeat the levy or create an automatic right to refund; the taxpayer must comply with the notice, declaration and refund requirements under the Act and Rules, including prior intimation of non-use where required. The statutory machinery was held to be adequate for both assessment and refund, and the challenge to avoidance of tax without compliance failed. en-us Tue, 03 Sep 2002 00:00:00 +0530 Mon, 22 Aug 2016 10:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185611 The charging scheme under the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 fastens motor vehicle tax on vehicles used or kept for use in the State, and the assessment and refund provisions operate through a prescribed statutory procedure. A vehicle's mere non-use does not itself defeat the levy or create an automatic right to refund; the taxpayer must comply with the notice, declaration and refund requirements under the Act and Rules, including prior intimation of non-use where required. The statutory machinery was held to be adequate for both assessment and refund, and the challenge to avoidance of tax without compliance failed. Case-Laws Indian Laws Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185611