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Motor Vehicle Tax shouldn't be levied if vehicle not used in 'public place', says Supreme Court

The Political and Business Daily

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September 01, 2025

MOTOR vehicle tax is compensatory in nature and if a vehicle is not used or not kept for use in a 'public place', then its owner should not be burdened with motor vehicle tax for such period, the Supreme Court has said.

Motor Vehicle Tax shouldn't be levied if vehicle not used in 'public place', says Supreme Court

A bench of Justices Manoj Misra and Ujjal Bhuyan delivered its verdict on an appeal challenging a December 2024 judgement of the Andhra Pradesh High Court.

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