Goods Carriage Vehicles Cannot Be Reclassified for Tax: Kerala HC

Managing Partner Vs Joint Regional Transport Officer (Kerala High Court) Kerala High Court ruled that vehicles registered as goods carriage vehicles cannot be reclassified under a different category for imposing a one-time tax. The case involved an appellant who owned four goods carriage vehicles and was initially taxed under the Kerala Motor Vehicles Taxation Act, 1976. However, the transport authorities later demanded a one-time tax by reclassifying them as construction equipment vehicles. The appellant contested this, arguing that once classified under a specific tax category, the vehicles ...