https://www.taxtmi.com/caselaws?id=190661 The compensatory nature of motor vehicle tax meant that tax was chargeable only on vehicles used or kept for use on public roads, with refund available when non-use was shown. The Gujarat amendment to Section 3-A(5)(b), which required an omnibus owner to prove that non-use beyond three months was due to reasons beyond control, imposed a condition unrelated to the levy's compensatory character. The Court held that existing statutory safeguards already addressed verification of non-use and misuse, and that a mere apprehension of evasion could not justify singling out omnibuses for an additional burden. The impugned condition was therefore invalid and beyond State legislative competence. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 21 Feb 2017 17:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190661 The compensatory nature of motor vehicle tax meant that tax was chargeable only on vehicles used or kept for use on public roads, with refund available when non-use was shown. The Gujarat amendment to Section 3-A(5)(b), which required an omnibus owner to prove that non-use beyond three months was due to reasons beyond control, imposed a condition unrelated to the levy's compensatory character. The Court held that existing statutory safeguards already addressed verification of non-use and misuse, and that a mere apprehension of evasion could not justify singling out omnibuses for an additional burden. The impugned condition was therefore invalid and beyond State legislative competence. Case-Laws Indian Laws Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190661