https://www.taxtmi.com/caselaws?id=278177 Delegated legislation affecting motor vehicle tax liabilities takes effect only when the Gazette notification is reasonably made available to the public, not merely on the date printed on the Gazette. Applying that principle, the Kerala Motor Vehicles Taxation Rules, 1975 were treated as operative from public release. Read with Section 5(1) and Rule 10(1), an intimation seeking exemption from tax was valid when filed within one week of that release. Because the vehicles were not used on the roads during the relevant period, the demand for tax for that quarter was held unsustainable and the exemption claims were treated as valid. 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 Delegated legislation affecting motor vehicle tax liabilities takes effect only when the Gazette notification is reasonably made available to the public, not merely on the date printed on the Gazette. Applying that principle, the Kerala Motor Vehicles Taxation Rules, 1975 were treated as operative from public release. Read with Section 5(1) and Rule 10(1), an intimation seeking exemption from tax was valid when filed within one week of that release. Because the vehicles were not used on the roads during the relevant period, the demand for tax for that quarter was held unsustainable and the exemption claims were treated as valid. Case-Laws Indian Laws Wed, 23 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278177