Supreme Court of India
Commissioner, Transport-cum-chairman and Ors. v. Tapan Kumar Biswas
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Orissa Motor Vehicles Taxation Act, 1975 : Ss.3 and JO-Liability to tax in absence of off-road intimation- Transport vehicle met with an accident-Certificate of fitness cancelled- 0.ff-road intimation given for one year-No such intimation given for subsequent periods-Demand for tax raised-Held, intimation and undertaking as required under s. 10 have to be given from year to year-· Since no intimation and undertaking given for subsequent periods, it has to be presumed that the vehicle had been used or kept for use in the State. Vehicle of the respondent was severely damaged in an accident.
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