Taxes payable as per State Motor Vehicle Act in case of Bharat Series [BH Series] registration

Harish Kumar K.P. Vs Union of India (Kerala High Court)

Kerala High Court held that taxes on motor vehicles are the exclusive domain of the States under Article 246, read with Entry 57 of List II of the Seventh Schedule. Thus, in case of Bharat Series (BH series) registration too taxes will be payable as per Kerala Motor Vehicle Taxation Act, 1976.

Facts- The petitioners in these writ petitions are the Central Government employees and employees of the Central Government Undertakings, including the Banks. The petitioners are aggrieved by the non-registration

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