https://www.taxtmi.com/caselaws?id=278177 The court allowed the writ petitions, quashing demands for vehicle tax for a specific period, as the exemption applications were timely. The court clarified that subordinate legislation must be effectively published to be valid and interpreted Section 5 to allow tax exemptions for any month or months of a quarter. George Abraham Vadakkel, J., supported the decision, emphasizing substantial compliance with the Act and the importance of publication for rules to take effect, without opining on the broader issue of subordinate legislation effectiveness. en-us Wed, 23 Dec 1981 00:00:00 +0530 Wed, 16 Jan 2019 16:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278177 The court allowed the writ petitions, quashing demands for vehicle tax for a specific period, as the exemption applications were timely. The court clarified that subordinate legislation must be effectively published to be valid and interpreted Section 5 to allow tax exemptions for any month or months of a quarter. George Abraham Vadakkel, J., supported the decision, emphasizing substantial compliance with the Act and the importance of publication for rules to take effect, without opining on the broader issue of subordinate legislation effectiveness. Case-Laws Indian Laws Wed, 23 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278177