2018 (10) TMI 100

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..... ore 01.10.2017 could pay the tax under the unamended provision - the petitioner can pay the motor vehicle tax under unamended provision - petition allowed. - W.P.(C). No. 18992 of 2018 (Y) - - - Dated:- 9-8-2018 - MR DAMA SESHADRI NAIDU, J. For The Petitioner(S) : ADV.SRI.I.DINESH MENON For The Respondent(S): SRI. P. SANTHOSH KUMAR JUDGMENT The petitioner is a stage carr .....

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..... State, hence, for augmentation of revenue as also for bringing in tax parity between the old and new stage carriages, brought in amendments so as to levy tax on the new vehicles registered with effect from 18.7.2016 on the measure of floor area of a stage carriage. The existing stage carriages registered prior to 18.7.2016 were to be levied tax on the seating and standing capacity as was availabl .....

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