Bombay High Court Quashes Tax Demand Against Manufacturer for Vehicles Used Within Factory Premises — Motor Vehicles Taxation Act Does Not Apply to Vehicles Not Used on Public Roads. The court held that vehicles used solely within factory premises are not 'used in a public place' under Section 3 of the Motor Vehicles Taxation Act, 1958, and demand notices issued without jurisdiction and barred by limitation are illegal.
11 Mar 2010The petitioner, Tata Motors Limited, a company registered under the Indian Companies Act, 1913, is engaged in the manufacture and sale of commercial v...
