https://www.taxtmi.com/caselaws?id=305877 Two-wheelers traded by dealers fall within the adopted definition of "motor vehicle" under the Bihar Motor Vehicles Taxation Act, 1994, because section 2(c) incorporates section 2(28) of the Motor Vehicles Act, 1988; they are therefore liable to tax under section 6. The statutory scheme also treats delayed payment penalty as mandatory: section 23, read with rule 4, fixes the penalty rate according to the period of delay and leaves no discretion to waive or reduce it. On that basis, the tax demand and prescribed penalty for delayed payment are sustained. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 28 Dec 2022 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305877 Two-wheelers traded by dealers fall within the adopted definition of "motor vehicle" under the Bihar Motor Vehicles Taxation Act, 1994, because section 2(c) incorporates section 2(28) of the Motor Vehicles Act, 1988; they are therefore liable to tax under section 6. The statutory scheme also treats delayed payment penalty as mandatory: section 23, read with rule 4, fixes the penalty rate according to the period of delay and leaves no discretion to waive or reduce it. On that basis, the tax demand and prescribed penalty for delayed payment are sustained. Case-Laws Indian Laws Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305877