Rajasthan HC Upholds Insertion of New ‘Sleeper Bus’ Tax Category in State Motor Vehicle Tax Rules

The Rajasthan High Court has upheld the insertion of a new tax category for sleeper buses in the state motor vehicle tax rules. The court's decision provides a significant victory for the government. The ruling clarifies that a government body can impose a tax on a property if it is for the public good. The court’s decision is a crucial reminder to all that they must be diligent in their dealings. The court also held that a tax authority cannot impose a tax on a person who is not a resident of the state.