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Head Note

Motor Vehicles Act,1988  - Section 66 , Section 2 (14) ,  (44) ,  (46) , Section 42 (1)

Kerala Motor Vehicle Taxation Act, 1957, Section 3(2), Item 10-B and Section 16 - Permit of transport vehicle and goods carriers - Motor vehicle - Tractor and tractor trailer - Use of tractor trailer for carrying passengers and goods - Taxation of tractor and tractor trailer separately as transport and goods carriers - Taxation of unregistered Tractor-trailer separately upheld.

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