• Latest
NIA S. 138 – Before summoning Magistrate is expected to examine the nature of allegations and proceed with proper application of mind – Strict compliance.

Tax – Transport vehicle – Vehicle not used – Refund

HMA – COI Art. 142 – Transfer Petition – Irretrievable breakdown of marriage – Mutual consent divorce granted. [2023 SCeJ 0234]

Punjab Land Revenue Act, 1887,   Section 28 – Lambardar – Appointment of – Age – Is a relevant factor . [PLRonline 119102]

Execution – Limitation – Filed after 12 years..  [PLRonline 114800]

Companies Act, S. 250 – Striking off – Even after dissolution of the company in view of striking off its name from the register, its existence remains only for the purpose of realising the amount due to the company or for the payment or discharge of the liabilities or obligations of  the company. [2023 PLRonline 0101 (NCLAT)]

NIA S. 138 – Conviction – courts should, unless there are special circumstances, in all cases of conviction, uniformly exercise the power to levy fine upto twice the cheque amount keeping in view the cheque amount and the simple interest thereon at nine per cent per annum [2014 PLRonline 0208 (SC)]

Criminal Trial –  Circumstantial evidence –  Chain of evidence must be so complete as to not leave any reasonable grounds for a conclusion consistent with the innocence of the accused; the accused ‘must be’ and not merely ‘may be’ guilty, before the Court can convict.  [2023 SCeJ 0226 = 2023 PLRonline 437602 (SC)]

IPC – Grevious hurt – The injuries were not intended to cause death but were sufficient to cause grievous injury. It was not a premeditated act – The scissors used by the appellant were little scissors used by tailors. [2023 PLRonline 0100]

Inference – Adverse inference

CPC S. 24 – Cardinal principle for exercise of power under S. 24 is that the ends of justice should demand the transfer. (2022-4)208 PLR 512 (SC), 2023 SCeJ 0223

IPC S. 149  – When five persons were specifically named in the FIR and five persons are facing the trial may be separately, Section 149 IPC would be attracted – FIR- Delay of 3 ½ days – Properly explained. [2023 SupremeCourtOnline 0009]

Chennai City Police Act, 1888 – Police Act, 1861 [2023 PLRonline 9003]

DNA – Evidentiary value of blood tests for determining paternity

  • Membership Account
  • LATEST
  • P&H
  • CIVIL
  • CPC
  • CRIMINAL
  • COI
  • SERVICE
  • ARB
  • BANKING
  • CONS
  • HMA
  • IBC
  • MVA
  • NIA
  • Tenancy
  • Login
  • Register
PLRonline.in
Subscribe
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Succession Act
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Succession Act
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases
Subscribe
PLRonline.in

Tax – Hire Purchase – Loan – Repossession - Whether, a financier of a motor vehicle/transport vehicle in respect of which a hire-purchase, lease or hypothecation agreement has been entered, is liable to tax from the date of taking possession of the said vehicle under the said agreements ? 

CPA S.2(1)(d)  - ‘commercial purpose’  - “business to business” relationship

Home Tax

Tax – Transport vehicle – Vehicle not used – Refund

by Punjab Law Reporter
in Tax
0
Share on TelegramShare on TwitterShare on WhatsappShare on eMail
Download / Print

Tax – Transport Vehicle U.P. Motor Vehicles Taxation Act, 1997 – S. 12   – Owner or operator has to first pay the tax in advance and thereafter if the transport vehicle is not used for a continuous period of one month or more since the tax was last paid, he may have to apply for the refund, which may be granted subject to compliance of the necessary requirements as per first proviso to Section 12 and subject to satisfaction of the Taxation Officer that the transport vehicle has not been used for a continuous period of one month or more since the tax was last paid –  There is only one eventuality where no tax or advance tax under the Act, 1997 shall be payable namely under sub-section (2) of Section 12, where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more, he shall, before the date the tax or additional tax, as the case may be, is due, surrender the certificate of registration, the token, if any, issued in respect of the motor vehicle and the permit, if any, to the Taxation Officer of the region where the tax or additional tax was last paid and only on such surrender, no tax or additional tax under Act, 1997 shall be payable in respect of such vehicle for each completed calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer.

2022 SCeJ 0250

Tags: Tax, Transport vehicle, U.P. Motor Vehicles Taxation Act
Tags: TaxTransport vehicleU.P. Motor Vehicles Taxation Act

Related Posts

Tax

“Understanding Burden of Proof for Input Tax Credit Claims under Karnataka Value Added Tax Act, 2003”

2.1k
Banking

Look Out Circular – Procedure for opening LOCs

2.1k
Banking

Look Out Circular – History of LOCs

2.1k

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

  • Membership Account
  • LATEST
  • P&H
  • CIVIL
  • CPC
  • CRIMINAL
  • COI
  • SERVICE
  • ARB
  • BANKING
  • CONS
  • HMA
  • IBC
  • MVA
  • NIA
  • Tenancy

© 2023 JNews - Premium WordPress news & magazine theme by Jegtheme.

  • Login
  • Sign Up
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Succession Act
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
AI Legal Search
AI Chatbot Avatar

Save PLRonline.in APP!

Save
×

Please click

Team  PLRonline
Click for support Team PLRonline

Supreme Court Online is also available on Whatsapp, Telegram, Instagram, Email. Join  us here!

× Join