https://www.taxtmi.com/caselaws?id=470547 Motor vehicle tax arises only where a vehicle is used or kept for use in a public place. A public place requires a right of public access; a steel plant's guarded central dispatch yard, inaccessible without authorisation, does not meet that requirement. Rule 12A of the Andhra Pradesh Motor Vehicles Taxation Rules cannot expand the charging provision by imposing tax on vehicles confined to non-public premises merely because no stoppage intimation was filed. Accordingly, vehicles exclusively used or kept within such restricted premises are not liable to motor vehicle tax for that period. en-us Fri, 29 Aug 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470547 Motor vehicle tax arises only where a vehicle is used or kept for use in a public place. A public place requires a right of public access; a steel plant's guarded central dispatch yard, inaccessible without authorisation, does not meet that requirement. Rule 12A of the Andhra Pradesh Motor Vehicles Taxation Rules cannot expand the charging provision by imposing tax on vehicles confined to non-public premises merely because no stoppage intimation was filed. Accordingly, vehicles exclusively used or kept within such restricted premises are not liable to motor vehicle tax for that period. Case-Laws Indian Laws Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470547