https://www.taxtmi.com/caselaws?id=296184 Motor vehicle tax under the Bombay Motor Vehicles Tax Act, 1958 is attracted only where a vehicle is used or kept for use on public roads, reflecting the compensatory nexus required by Entry 57 of List II. The statutory presumption of use is displaced when the owner gives advance intimation and the Taxation Authority issues a valid non-user certificate. Rule 5 also recognises exemption for vehicles intended for exclusive use in a non-public place, and tax can be recovered only if actual use during the certified period is shown. Vehicles operating solely within an enclosed factory on privately maintained roads fall outside the taxing scheme unless breach of the certificate is established. en-us Thu, 11 Mar 2010 00:00:00 +0530 Thu, 08 Jul 2021 15:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296184 Motor vehicle tax under the Bombay Motor Vehicles Tax Act, 1958 is attracted only where a vehicle is used or kept for use on public roads, reflecting the compensatory nexus required by Entry 57 of List II. The statutory presumption of use is displaced when the owner gives advance intimation and the Taxation Authority issues a valid non-user certificate. Rule 5 also recognises exemption for vehicles intended for exclusive use in a non-public place, and tax can be recovered only if actual use during the certified period is shown. Vehicles operating solely within an enclosed factory on privately maintained roads fall outside the taxing scheme unless breach of the certificate is established. Case-Laws Indian Laws Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296184