2018 (10) TMI 100

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....): SRI. P. SANTHOSH KUMAR JUDGMENT The petitioner is a stage carriage operator. When he remitted the Motor Vehicle Tax based on seating capacity, the department insisted it should be based on floor area. The demand was because of the amendment effected through Kerala Finance Bill 2016. Aggrieved, the petitioner filed this writ petition. 2. A learned Division Bench of this Court in State o....

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....re to be levied tax on the seating and standing capacity as was available in the statute prior to the amendment." 3. In fact, the learned Division Bench has held that the motor vehicles registered before 01.10.2017 could pay the tax under the unamended provision. But it has left open the issue about the applicable rate-whether it should be based on seating capacity or floor area-for the vehicle....