TMI Blog2002 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... er Entry 57 of List-II of the Seventh Schedule to the Constitution. The said Act was subsequently amended by Act 26 of 1991. Act 25 of 1991, thus amended, was challenged before the High Court of Madhya Pradesh, inter alia, on the ground of lack of legislative competence. The High Court repelled the contention and dismissed the writ petition (Misc. Petition No. 39 of 1992) on 1st October, 1992. Subsequently, Act 25 of 1991 was again amended by Act 10 of 1993, which was also questioned but it was upheld by the High Court in Jabalpur Bus Operators Association and Ors. v. Union of India and Ors., (Misc. Petition No. 1646 of 1993), reported in 1993 M.P.L.J. 992. The scope of challenge in this batch of writ petitions is with regard to the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the tax for any motor vehicle has been paid for any month, quarter, half year or year and the motor vehicle has not been used during the whole of that month, quarter, half year or year or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or (ii) the vehicle has been so altered as to entitle the owner to the refund of a portion of the already paid, a refund of the tax shall be payable at such rates and subject to such conditions as may be prescribed. From a perusal for the provisions, extracted above, it is clear that (1) where tax has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State in connection with a contract, a vehicle will, nonetheless, be within the import of 'kept for use' in the State. It is immaterial for the purpose of Section 3 of Act 25 of 1991, whether a vehicle is actually being used or is kept for use in the State. It is no doubt true that in Bolani Ores Limited v. State of Orissa, [1974] 2 SCC 777, three-Judge Bench of this Court observed, If the vehicles do not use the roads, notwithstanding that they are registered under the Act. they cannot be taxed But the Court elucidated the principle thus: This very concept is embodied in the provisions of Section 7 of the Taxation Act as also the relevant sections in the Taxation Acts of other States, namely, that where a mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s current shall for the purpose of this Act be deemed to use or keep such vehicles for use in the State, except during any period for which the Regional transport Authority has certified in the prescribed manner that the motor vehicle has not been used or kept for use. The presumption is that a motor vehicle for which a certificate registration is current shall be deemed to be used or kept for use in the State. This is to ensure and safeguard the revenue of the State by relieving it from the burden of proving that the vehicle was used or kept for use on the public road of the State. At the same time, the interest of the bonafide owner is also safeguarded by enabling him to claim or obtain a certificate of non- use from the prescribed author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for refund of tax merely because while plying in other States in connection with a contract with tourists, the vehicle cannot be said to be used or kept for use in the State. However, they will be entitled to refund of tax only on fulfilment of requirements of Section 14 of Act 25 of 1991 and the Rules made thereunder, referred to above. For these reasons, we find no merit in these appeals and they are, accordingly, dismissed with costs. Interim orders passed by this court in these cases shall stand vacated. Writ Petition (C) No. 281 of 1994: On the contention raised, we are not satisfied that any fundamental right of the petitioners is infringed to maintain this petition under Article 32 of the Constitution. However, in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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