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SECTION 3 OF THE ANDHRA PRADESH MOTOR VEHICLES ACT, 1963 – LEVY OF TAX ON MOTOR VEHICLES

April 9, 2024

Where petitioner was managing director of a company which had allegedly purchased school buses in name of another educational institution and caused loss to Government by resorting to tax evasion, since it was not case of prosecution that petitioner had forged documents, police was to be directed to conduct investigation without taking any coercive steps against assessee for 6 weeks – Puneet Kothapa v. State of Andhra Pradesh – [2024] 160 taxmann.com 557 (Andhra Pradesh)

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