Commissioner, ... vs Tapan Kumar Biswas

The Supreme Court upheld the High Court's decision that under the Orissa Motor Vehicles Taxation Act, 1975, tax can only be levied on motor vehicles that possess both a valid certificate of fitness and registration. The Court clarified that the absence of a fitness certificate due to an accident rendered the demand for tax unsustainable. Consequently, the demand notices issued by the Taxing Officer were quashed, affirming the principle that only vehicles suitable for use on roads are subject to taxation.