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Supreme Court Rules: No Road Tax for Vehicles Kept Off Public Roads
Court News

Supreme Court Rules: No Road Tax for Vehicles Kept Off Public Roads

Supreme Court of India rules that road tax cannot be levied on vehicles not used in public places. Landmark 2025 judgment clarifies compensatory nature of motor vehicle tax under …

Supreme Court Road Tax Motor Vehicle Tax Motor Vehicles Act 1988 Vehicle Tax Exemption Transport Law Taxation Law Andhra Pradesh Case Public Place Definition Compensatory Tax Factory Vehicles Private Premises Vehicles
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The Automobile Transport (Rajasthan) Ltd. vs The State of Rajasthan and Others (1962)
Landmark Judgements

The Automobile Transport (Rajasthan) Ltd. vs The State of Rajasthan and Others (1962)

The Court upheld the Rajasthan Motor Vehicles Tax as a regulatory measure under Article 301, allowing indirect trade regulation while forbidding direct restrictions.

Automobile Transport Rajasthan case summary Article 301 Constitution of India Compensatory tax doctrine India Freedom of trade commerce and intercourse Rajasthan Motor Vehicles Taxation Act 1951 Motor vehicle tax and Article 301
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