Registration, where to be made

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

1. The State of Madhya Pradesh Transport Department Secretary vs Rakesh Sethi

   Supreme Court of India 26 Aug 2020 Binding (SC) Reportable

   Court's Decision & Legal Precedent

   The State Government has the constitutional and statutory authority to prescribe fees for the reservation and allotment of specific registration marks to motor vehicles under Rule 55A of the Madhya Pradesh Motor Vehicles Rules, 1994. This authority derives from: (1) Section 41(6) of the Motor Vehicles Act, 1988, which creates a two-step process of Central allotment of series and State assignment of specific numbers; (2) Section 65(1) of the Act, which grants the State general power to make rules for carrying into effect the provisions of the registration chapter; (3) Section 211 of the Act, which is a residual provision granting power to the State to levy fees for services rendered, notwithstanding the absence of express provision, provided the State is empowered to make rules on that subject; and (4) the principle that when a central enactment clothes the state with the power to perform a function, an implicit power to charge a reasonable fee for that function must be read into the state's power. The assignment of specific registration numbers is a distinct service for which the State can legitimately charge a fee, as it involves administrative work and caters to public demand for auspicious and numerologically significant numbers. The power to prescribe fees for registration under Section 41(2) relates only to the general registration process, not to the assignment of specific numbers. Rule 55A is therefore valid and within the State's authority.

   On this section: Prescribes that every owner of a motor vehicle shall cause the vehicle to be registered by a registering authority in whose jurisdiction the owner resides or has a place of business

   Read the full order on eCourts India

2. Commissioner of Com. Taxes, Tvm vs Ktc Automobiles

   Supreme Court of India 29 Jan 2016 Binding (SC) Reportable

   Court's Decision & Legal Precedent

   In the case of motor vehicles, although registration is technically a post-sale event, in practical terms the sale is co-terminus with registration because the dealer cannot lawfully deliver possession to the purchaser until the vehicle reaches the registering authority's office for inspection and registration. Motor vehicles remain unascertained goods until appropriation occurs at the registration office. Therefore, the situs of sale of a motor vehicle is at the location of the registration authority where the vehicle is registered, not at the location of the dealer's office. Property in the motor vehicle passes to the buyer when possession is handed over at or near the registration office in a deliverable and registrable state. For purposes of sales tax, the sale is deemed to occur at the place of registration.

   On this section: Provides for statutory appeal on questions of law and fact

   Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.