Supreme Court · 1992 INSC 144 · Decided 29 April 1992
Central Coal Fields LTD. v. State of Orissa and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 144 · [1992] 2 S.C.R. 982
- Case number
- CIVIL APPEAL No. 868/1977
- Decided
- 29 April 1992
- Bench
- M.M. PUNCHHI, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Motor Vehicles Act
Headnote
COAL FIELDS LTD. v. STATE OF ORISSA AND ORS. APRIL 29, 1992 B [MADAN MOHAN PUNCHHI AND K. RAMASWAMY, JJ.) Bihar and Orissa Motor Vehicles Taxation Act, 1930/0rissa Motor Vehicles Tax Act, 1975: c Sections 2(c) and 6/2(b)-'Motor Vehicle'-Amendment to the defini- tion-R.etrospective including Dumpers and Rockers, within their leasehold areas. The appellants were asked by the State Government to register the said machines as vehicles under the Motor Vehicles Act, 1939 and to pay tax under section 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930, as also under
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