Case Law Details
Case Name : Fathima Abdulkhadar Vs Regional Transport Officer (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Fathima Abdulkhadar Vs Regional Transport Officer (Kerala High Court)
Conclusion: Motor Vehicle tax as per Kerala Motor Vehicle Taxation Act, 1976 should be calculated only upon the purchase invoice value and not upon the value listed in the local web portal as assessee’s case did not fall in the 2nd proviso of the operative portion of Sec.2(e) of the Kerala Motor Vehicle Taxation Act, 1976.
Held: Assessee had purchased a new car from Madhya Prades
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