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2018 (10) TMI 100 - HC - Indian LawsMotor Vehicle Tax - petitioner remitted the Motor Vehicle Tax based on seating capacity, the department insisted it should be based on floor area - Amendment effected through Kerala Finance Bill 2016 - Held that:- The motor vehicles registered before 01.10.2017 could pay the tax under the unamended provision - the petitioner can pay the motor vehicle tax under unamended provision - petition allowed.
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