{"id":39101,"date":"2016-03-12T16:53:07","date_gmt":"2016-03-12T11:23:07","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=39101"},"modified":"2016-05-11T18:09:41","modified_gmt":"2016-05-11T12:39:41","slug":"no-more-lifetime-tax-for-non-karnataka-motor-vehicles-upto-12-months","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/03\/12\/no-more-lifetime-tax-for-non-karnataka-motor-vehicles-upto-12-months\/","title":{"rendered":"No Lifetime Tax  upto 12 Months for Non Karnataka Motor Vehicles ferrying within Karnataka"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Karnataka High Court: <\/strong>Responding to the growing cries against the amendment, which introduced Lifetime Tax for outside vehicles staying within Karnataka for more than thirty days, the single bench of Anand Byrareddy J. quashed the amending Act restoring the mandate of Lifetime Tax as prescribed under the Motor Vehicles Act, 1988 (MV Act).<\/p>\n<p style=\"text-align: justify;\">Hearing an array of clubbed petitions advanced by people coming from different states and occupations, many of whom were prompted to frequent traveling, the Bench focused upon the constitutionality and reasonability of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014 \u2013 an amending Act which provided for levying Lifetime Tax from all outside vehicles for their stay beyond thirty days within the state territory. The petitioners strongly argued claiming the Act to be <em>ultra vires<\/em> as the State Government did not have the legislative competence to pass the amendment, since it fell under Entry 35 of List III of Schedule VII to the Constitution and was already covered by the MV Act. Citing doctrine of repugnancy enshrined under Article 254(1) of the Constitution, the petitioners claimed that the Central Act would prevail over the State Act and to the extent of the repugnancy be void. The respondents represented by A.S. Ponnanna (AAG) argued that Entry 35 provides that the Central Government could lay down the principles on which taxes on such vehicles are to be levied, but no such principles have been laid down by the Central Government, either in the MV Act or otherwise, hence the doctrine of repugnancy would not apply. Also, the respondents claimed that the amendment was in the nature of a mere clarification.<\/p>\n<p style=\"text-align: justify;\">Coming heavily upon the amending provision, the court called it a clumsy and ham handed attempt to undo the effect of a prior decision of the court. Further acknowledging the dependency of lifetime tax upon registration or re-registration, the court established that such levying of the lifetime tax as incorporated under the amending Act was unwarranted. <em>[Jagadev Biradar v. State of Karnataka<\/em>, <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2016_SCC_OnLine_Kar_455\">2016 SCC OnLine Kar 455<\/a>, decided on 10\/03\/2016]<\/p>\n<p style=\"text-align: justify;\">To read the Order, Click <a href=\"http:\/\/www.scconline.com\/LoginForNewsLink\/2016_SCC_OnLine_Kar_455\">HERE<\/a><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court: Responding to the growing cries against the amendment, which introduced Lifetime Tax for outside vehicles staying within Karnataka for <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-39101","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts"],"yoast_head":"<!-- This site is optimized 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of lifetime road tax for non Karnataka motor vehicles declared unconstitutional by DB","author":"Sucheta","date":"July 27, 2016","format":false,"excerpt":"Karnataka High Court: While hearing a\u00a0challenge to the decision of the Karnataka High Court in Jagadev Biradar v. State of Karnataka, 2016 SCC OnLine Kar 455, wherein the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014 imposing lifetime road tax for non Karnataka motor vehicles which remained in the State of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":265151,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/07\/karnataka-government-extends-period-of-payment-of-taxes-vide-motor-vehicles-taxation-amendment-act-2022\/","url_meta":{"origin":39101,"position":1},"title":"Karnataka Government extends period of payment of taxes on motor vehicles vide Motor Vehicles Taxation (Amendment) Act, 2022","author":"Prachi Bhardwaj","date":"April 7, 2022","format":false,"excerpt":"On 31st March, 2022, Karnataka Government passed Motor Vehicles Taxation (Amendment) Act, 2022. This act seeks to amend Karnataka Motor Vehicles Taxation Act, 1957 (Act) to extend the period of payment of taxes. This act is applicable from 1st April, 2022. Key Points: The tax levied on all motor vehicles\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-160.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256650,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/02\/karnataka-motor-vehicles-amendment-rules-2021\/","url_meta":{"origin":39101,"position":2},"title":"Karnataka Motor Vehicles (Amendment) Rules, 2021","author":"Prachi Bhardwaj","date":"November 2, 2021","format":false,"excerpt":"The Government of Karnataka has notified the Karnataka Motor Vehicles (Amendment) Rules, 2021 to further amend the Karnataka Motor Vehicles Rules, 1989 vide notification dated 31st October 2021. The amendment substitutes Rule 33 which deals with registering authority: The Registering Authority shall be any Officer appointed or empowered by the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":255640,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/15\/karnataka-government-notifies-the-karnataka-goods-and-services-tax-amendment-act-2021\/","url_meta":{"origin":39101,"position":3},"title":"Karnataka Government notifies Karnataka Goods and Services Tax (Amendment) Act, 2021","author":"Prachi Bhardwaj","date":"October 15, 2021","format":false,"excerpt":"The Government of Karnataka has notified Karnataka Goods and Services Tax (Amendment) Act, 2021 vide notification dated October 11, 2021, further amending the Karnataka Goods and Services Tax Act, 2017. \u00a0 Key highlights of the amendment are: Section 35(5) - Auditing of accounts by a chartered accountant or a cost\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280313,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/23\/karnataka-high-court-exclusion-private-sector-employees-new-bh-series-vehicle-registration-cannot-be-upheld-having-regard-to-the-mandate-of-law-legal-news-legal-updates\/","url_meta":{"origin":39101,"position":4},"title":"Karnataka HC | Private sector employees cannot be specifically excluded from registration of their vehicles under new BH- Series","author":"Editor","date":"December 23, 2022","format":false,"excerpt":"Karnataka High Court was deliberating over petitions filed by two private sector employees, who were denied BH-Series vehicle registration in pursuance of a communication issued by the State Government dt. 20-12-2021, which excluded private sector employees in the first phase","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-424.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":262253,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/23\/financier-in-possession-of-a-motor-transport-vehicle-liable-to-pay-tax-under-u-p-motor-vehicles-taxation-act-1997-sc\/","url_meta":{"origin":39101,"position":5},"title":"Financier-in-possession of a motor\/transport vehicle liable to pay tax under U.P. Motor Vehicles Taxation Act, 1997: SC","author":"Prachi Bhardwaj","date":"February 23, 2022","format":false,"excerpt":"Supreme Court: While dealing with the scope of Section 12 of the U.P. Motor Vehicles Taxation Act, 1997, bench of MR Shah* and BV Nagarathna, JJ has held that a financier of a motor vehicle\/transport vehicle in respect of which a hire-purchase, lease or hypothecation agreement has been entered, is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Financier-in-possession-of-a-motortransport-vehicle-liable-to-pay-tax-under-U.P.-Motor-Vehicles-Taxation-Act-1997.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Financier-in-possession-of-a-motortransport-vehicle-liable-to-pay-tax-under-U.P.-Motor-Vehicles-Taxation-Act-1997.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Financier-in-possession-of-a-motortransport-vehicle-liable-to-pay-tax-under-U.P.-Motor-Vehicles-Taxation-Act-1997.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Financier-in-possession-of-a-motortransport-vehicle-liable-to-pay-tax-under-U.P.-Motor-Vehicles-Taxation-Act-1997.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Financier-in-possession-of-a-motortransport-vehicle-liable-to-pay-tax-under-U.P.-Motor-Vehicles-Taxation-Act-1997.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/39101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=39101"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/39101\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=39101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=39101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=39101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}