Kathmandu. New Delhi: The Supreme Court of India has ruled that vehicles not used in “public places” will not be taxed.
In its August 29 verdict after hearing a motor vehicle tax case, the supreme court said motor vehicle tax is in the indemnity nature and if a vehicle has not been used or kept for use in a “public place”, the owner of the motor vehicle tax should not be burdened with the burden of motor vehicle tax for such period. O
A division bench of Justices Manoj Mishra and Ujjal Bhuyan overturned the December 2024 verdict of the Andhra Pradesh High Court.
Asia Insurance Post quoted the Supreme Court as saying that motor vehicle tax is indemnity nature. It has a direct connection with the end experiment. “People using public infrastructure such as roads, highways, etc. will have to pay for such use. “
Referring to Section 3 of the Andhra Pradesh Motor Vehicle Tax Act, 1963, the bench said the Legislature has consciously used the expression ‘public place’ in this provision.
Section 3 of the Act deals with the imposition of tax on motor vehicles.
“If a motor vehicle has not been used in a ‘public place’ or kept for use in a ‘public place’, the person concerned is not benefiting from public infrastructure; Therefore, he should not be burdened with motor vehicle tax for such a period. “
