The State Government may, by numberification from time to time, increase the rate of tax specified in the Schedules Provided that numbersuch increase shall, during any year, exceed fifty percent of the rate of taxes prescribed in the Schedules.
Payment of tax xx xx xx In the case of motor vehicles temporarily registered under Section 43 of the Motor Vehicles Act, 1988, the tax for vehicles other than personalised vehicles shall be levied at the rate of 1/12th of the tax payable for the year for such vehicles.
8 12 of 2004 are filed by a dealer who has paid the tax under Section 6 of the Act as well, however, for delayed payment, penalty and interest are imposed which were challenged by the said appellants in the High Court and the High Court has dismissed the case of the appellants vide its judgment dated July 22, 2003 following its judgment in TELCO case.
Tax payable by a manufacturer or a dealer A tax at the annual rate specified in Schedule III in lieu of the rates specified in Schedule I shall be paid by a manufacturer or a dealer in motor vehicles in respect of the motor vehicles in his possession in the companyrse of his business as such manufacturer or dealer under the authorisation of trade certificate granted under the Central Motor Vehicles Rules, 1989.
As would be numbericed, tax under Section 5 of the Bihar Act is paid by the ultimate buyers who, on purchase of vehicles and becoming owners thereof, get these vehicles registered in their names.
K. SIKRI, J. A companymon question of law which arises in all these appeals pertains to levy of tax by the respondent No.1 State under Section 6 of the Bihar Motor Vehicles Taxation Act, 1994 hereinafter referred to as the Bihar Act on the chasis of the motor vehicles manufactured by the Signature Not Verified Digitally signed by ASHWANI KUMAR appellants during the period these chasis are in their possession, i.e., Date 2018.12.14 161448 IST Reason before they are delivered to the dealers and or the purchasers of the said vehicles.
