Motor Vehicle tax on tractors/trailers owned by tea gardens & not used on public roads  

Sankos Tea Garden Vs The State of West Bengal and Ors (Calcutta High Court) The petitioner is a subsidiary unit of Goodricke Group Limited and engaged in production and manufacture of tea. It is the case of the petitioner that they operate as many as 22 numbers of vehicles of different nature like tractors, leaf trailers and water tankers exclusively for the purpose of plantation inside the tea garden. The petitioner prayed for exemption of road tax by a letter dated 12th April, 2021 to the Taxing Officer, Department of Motor Vehicles, Alipurduar, the respondent No.4 herein stating, inter alia...