Court Quashes Challenge Against State Amendment Imposing New Motor Vehicle Tax On “Sleeper Bus”: Rajasthan High Court

The Rajasthan High Court recently delivered a judgment concerning the amendment notification dated 24 February 2021 issued by the State Government of Rajasthan under the Rajasthan Motor Vehicles Taxation Act, 1951. The notification introduced a new category called "Sleeper Bus" for motor vehicle tax purposes. Several petitioners challenged the validity of this new category and the subsequent tax demand notices issued by the State. The Court examined whether the State…