Do I pay a road cess on fuel purchased in Thiruvananthapuram?
RE Asked by Rekha Pandey from India
Quick Answer
A road cess in Thiruvananthapuram is levied under the Kerala Rent Control Act 1963 on petrol and diesel.
Detailed Legal Analysis
A road cess in Thiruvananthapuram is levied under the Kerala Rent Control Act 1963 on petrol and diesel. The Kerala High Court has held that the cess must be credited to a road development fund.
It is collected by the dealer and paid to the state. The rate is notified periodically.
It appears as a component of the retail price. The cess finances state highways.
A dispute goes to the commercial tax appellate tribunal.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.