Kerala MV Taxation Act | Goods Vehicles Fitted With Construction Equipment Can Be Taxed As Construction Equipment Vehicles: High Court

Case: Satheesh Kumar S. v Transport Commissioner

Coram: Justice Dinesh Kumar Singh

Case No.: WP(C) NO. 3697 OF 2022

Court Observation: “It is further the definition as provided under clause 10(iii) of the schedule enumerated any other equipment vehicle which is exclusively used for construction purposes is to be considered as construction equipment liable for the purposes of levy of the tax for such vehicles. Considering the use of the petitioner’s vehicles only for the construction purposes, I am of the view that petitioner’s vehicles are liable to be taxed at the rate prescribed for construction equipment vehicles and not for the goods carriage vehicles.”

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Keywords

Kerala MV Taxation Act, Kerala High Court