COMMNR.,TRANSPORT-CUM-CHAIRMAN 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 for the period from January 1992 to December 1995 rendered the tax demand unsustainable. Consequently, the notices of demand issued by the Taxing Officer were quashed, affirming the principle that only vehicles suitable for use on roads are subject to tax under the Act.