Rajasthan HC upheld levy of motor vehicle tax on Sleeper Bus

Khuman Singh S/o Smrith Singh Vs State of Rajasthan (Rajasthan High Court) Rajasthan High Court held that amendment to notification dated 10.07.2019 made vide notification dated 24.02.2021 by adding new category ‘Sleeper Bus’ is valid. Accordingly, levy of motor vehicle tax on ‘Sleeper Bus’ upheld. Facts- The petitioner is the registered owner of a motor vehicle, registered on 15.06.2017 as a ‘Bus’ with body type ‘Sleeper’, and operating under a valid contract carriage permit for plying vehicle exclusively within the Revenue Divisional Limits. Vide Notification dated 10.07.2019...