States Have Exclusive Authority to Set Motor Vehicle Tax Rates for BH Series Registrations: Kerala High Court

In a landmark judgment, the Kerala High Court has clarified the issue of motor vehicle taxation for vehicles registered under the Bharat (BH) series. The Court ruled that the Central Government does not have the authority to prescribe the rate of motor vehicle tax for BH series vehicles, as taxation on motor vehicles is a matter that falls within the jurisdiction of individual States. This decision came after a batch…