https://www.taxtmi.com/caselaws?id=277908 The court upheld the constitutional validity of the Bihar Motor Vehicles Taxation Act, 1994, and confirmed the legislative competence of the Bihar Legislature to impose the tax. The court found the tax levy not arbitrary and that the Act and Rules provided sufficient guidelines for tax assessment and recovery. However, the court quashed the demand notices issued to the petitioners, directing the Taxing Officer to reassess the tax and penalty after giving the petitioners a fair hearing. 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 The court upheld the constitutional validity of the Bihar Motor Vehicles Taxation Act, 1994, and confirmed the legislative competence of the Bihar Legislature to impose the tax. The court found the tax levy not arbitrary and that the Act and Rules provided sufficient guidelines for tax assessment and recovery. However, the court quashed the demand notices issued to the petitioners, directing the Taxing Officer to reassess the tax and penalty after giving the petitioners a fair hearing. Case-Laws Indian Laws Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277908