https://www.taxtmi.com/caselaws?id=300759 The amended definition of "operator" in the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 was held to apply only to the limited class of cases expressly covered by the amendment, namely where a stage carriage was used without a permit. A wider reading that would treat mere possession or control as sufficient in every situation was rejected. On that construction, the financer who had resumed possession of vehicles under hire purchase agreements could not be fastened with passenger tax arrears or the consequential penalty. The High Court's view in favour of the financer was left undisturbed. en-us Thu, 05 Aug 1999 00:00:00 +0530 Wed, 23 Feb 2022 13:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300759 The amended definition of "operator" in the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 was held to apply only to the limited class of cases expressly covered by the amendment, namely where a stage carriage was used without a permit. A wider reading that would treat mere possession or control as sufficient in every situation was rejected. On that construction, the financer who had resumed possession of vehicles under hire purchase agreements could not be fastened with passenger tax arrears or the consequential penalty. The High Court's view in favour of the financer was left undisturbed. Case-Laws Indian Laws Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300759