U.P. Motor Vehicles Taxation Act: Tax Must Be Paid in Advance Per Section 9, Not at Time of Use.

U.P. Motor Vehicles Taxation Act: Tax Must Be Paid in Advance Per Section 9, Not at Time of Use. https://www.taxtmi.com/highlights?id=62104 Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and thereafter to use the vehicle. In other words, it is ‘pay the tax and use’ and not ‘use and pay the tax’. Therefore, the submission on behalf of the appellant-financier that tax has to be paid at the time of use or thereafter cannot be accepted. - SC en-us Thu, 24 Feb 2022 07:12:30 +0530 Thu, 24 Feb 2022 07:12:30 +0530 TaxTMI RSS Generator U.P. Motor Vehicles Taxation Act: Tax Must Be Paid in Advance Per Section 9, Not at Time of Use. https://www.taxtmi.com/highlights?id=62104 Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and thereafter to use the vehicle. In other words, it is ‘pay the tax and use’ and not ‘use and pay the tax’. Therefore, the submission on behalf of the appellant-financier that tax has to be paid at the time of use or thereafter cannot be accepted. - SC Highlights VAT and Sales Tax Thu, 24 Feb 2022 07:12:30 +0530 https://www.taxtmi.com/highlights?id=62104