Supreme Court · 1997 INSC 401 · Decided 10 April 1997
Cantonment Board, Mhow and ANR. v. M.P. State Road Transport CORPN.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 401 · [1997] 3 S.C.R. 813
- Case number
- CIVIL APPEAL No. 3657/1987
- Decided
- 10 April 1997
- Bench
- G.N. RAY, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Madhya Pradesh Motor Vehicles Taxation Act, 1947/Madhya Pradesh Mu11icipalities Act, 1961/Ca11to11111ents Act, 1924-Section 6(1 )!Section 127( 1 )(iii )!Section 60( 1 }-Authmity to levy e11t1y tax on motor vehicles--Taxa­ tion Act 1947 providing for lei)' of tax on motor vehicles which is used vehicles-Held, there is no inconsistency or repugnancy between the two provisions as both operate i11 differe11t fields and thus Cantonment Boards can levy tax on motor vehicles ente1i11g the Municipality area under Canto11- ments Act 1924. Rule of !11te1pretatio11 : General law a11d Special
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