https://www.taxtmi.com/caselaws?id=277908 Section 6 of the Bihar Motor Vehicles Taxation Act, 1994 is analysed as a valid charging provision imposing annual tax on manufacturers and dealers in possession of motor vehicles under the trade-certificate regime. The discussion concludes that the levy falls within State competence under Entry 57 of List II, is not repugnant to the Central motor vehicle law, and is not invalid for want of elaborate assessment machinery because the Act and rules provide a workable scheme for assessment, recovery, penalty, and appeal. It further explains that the levy extends to motor vehicles in the dealer's possession, while individual demand and penalty actions still require fair hearing and fresh consideration where assessment is disputed. en-us Fri, 03 Jul 1998 00:00:00 +0530 Fri, 28 Dec 2018 18:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277908 Section 6 of the Bihar Motor Vehicles Taxation Act, 1994 is analysed as a valid charging provision imposing annual tax on manufacturers and dealers in possession of motor vehicles under the trade-certificate regime. The discussion concludes that the levy falls within State competence under Entry 57 of List II, is not repugnant to the Central motor vehicle law, and is not invalid for want of elaborate assessment machinery because the Act and rules provide a workable scheme for assessment, recovery, penalty, and appeal. It further explains that the levy extends to motor vehicles in the dealer's possession, while individual demand and penalty actions still require fair hearing and fresh consideration where assessment is disputed. Case-Laws Indian Laws Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277908