Supreme Court · 1983 INSC 94 · Decided 12 August 1983
B. A. Jayaram and Others ETC. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1983 INSC 94 · [1983] 3 S.C.R. 624
- Case number
- WRIT PETITION (CIVIL) No. 1854/1981
- Decided
- 12 August 1983
- Bench
- D.A. DESAI, O. CHINNAPPA REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 301; Motor Vehicles Act Section 63(7)
Headnote
Constitution of India-Art. 301-Scope of-Compensatory Ond regzilatory taxes are outside the expanse of Art. 301. C Motor Vehicles Act, 1939~Sec. 63(7)-lntroduced by amending Act 56 of- D E F G H , 1969-Does not affect State's power either to impose or exempt tax on motor vehicles. Karnataka Motor and compensatory legislation-Read with Entries 56 and 57 of List· 11 of SevenJh Schedule to the Constitution-Taxes levied on motor_ vehicles are reiulatory and compensatory-. Not within the vista of Art. 301 of th~ Constitution. , - ,In order to promote all India- and inter-state
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