https://www.taxtmi.com/caselaws?id=296183 The Supreme Court of India considered whether a refund condition under the Bombay Motor Vehicles Tax Act, 1958, requiring proof that an omnibus was not used for reasons beyond the owner's control after three months of non-use, had a valid constitutional basis. The Court noted that the tax was compensatory and regulatory, and that the Act already contained safeguards to verify non-use and prevent clandestine operation. It held that mere apprehension of evasion did not justify imposing a heavier, vehicle-specific burden where existing machinery was adequate. The refund restriction was therefore invalid and unconstitutional. en-us Tue, 09 May 2000 00:00:00 +0530 Thu, 08 Jul 2021 13:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296183 The Supreme Court of India considered whether a refund condition under the Bombay Motor Vehicles Tax Act, 1958, requiring proof that an omnibus was not used for reasons beyond the owner's control after three months of non-use, had a valid constitutional basis. The Court noted that the tax was compensatory and regulatory, and that the Act already contained safeguards to verify non-use and prevent clandestine operation. It held that mere apprehension of evasion did not justify imposing a heavier, vehicle-specific burden where existing machinery was adequate. The refund restriction was therefore invalid and unconstitutional. Case-Laws Indian Laws Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296183