https://www.taxtmi.com/caselaws?id=188813 The Kerala motor vehicles tax levy is confined to vehicles used or kept for use on public roads, because Entry 57 of List II does not permit taxation of vehicles kept exclusively within private estate premises. The statutory presumption in section 3(2) aids collection but does not enlarge the charging provision, and the exemption machinery under sections 5 and 6 remains relevant to verifying non-user on public roads. The amended definition in the Motor Vehicles Act, 1939 did not assist the claim for relief on the facts, though the authorities could still verify whether any public-road use occurred during the relevant period. en-us Tue, 03 Jun 1980 00:00:00 +0530 Sat, 17 Dec 2016 12:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188813 The Kerala motor vehicles tax levy is confined to vehicles used or kept for use on public roads, because Entry 57 of List II does not permit taxation of vehicles kept exclusively within private estate premises. The statutory presumption in section 3(2) aids collection but does not enlarge the charging provision, and the exemption machinery under sections 5 and 6 remains relevant to verifying non-user on public roads. The amended definition in the Motor Vehicles Act, 1939 did not assist the claim for relief on the facts, though the authorities could still verify whether any public-road use occurred during the relevant period. Case-Laws Indian Laws Tue, 03 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188813