Tax from dealer/ manufacturer of motor vehicles based on total vehicles possessed and registered is ultra vires of OMVT Act

Sushree Automotives Vs State of Odisha and others (Orissa High Court)

Orissa High Court held that circular dated 29th March 2016 issued by the Transport Commissioner-cum-Chairman, State Transport Authority is ultra vires of Odisha Motor Vehicles Taxation Act, 1975 OMVT Act and liable to be quashed. The circular directed to collect tax from the dealers/manufacturers of motor vehicles on the basis of total number of vehicles possessed and registered during the entire year by the dealer.

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