The Supreme Court held that motor vehicle tax is compensatory in nature and cannot be charged if a vehicle is not used or kept for use in a public place. Vehicles confined to private premises like RINL’s yard are exempt from such tax.
The Supreme Court held that motor vehicle tax is compensatory in nature and cannot be charged if a vehicle is not used or kept for use in a public place. Vehicles confined to private premises like RINL’s yard are exempt from such tax.