Supreme Court · 1974 INSC 238 · Decided 12 November 1974
G. K. Krishnan ETC. ETC. v. The State of Tamil Nadu & ANR. ETC.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 238 · [1975] 2 S.C.R. 715
- Case number
- CIVIL APPEAL No. 2415/1972
- Decided
- 12 November 1974
- Bench
- A.N. RAY, KUTTYIL KURIEN MATHEW, A. ALAGIRISWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Madril.I Motor Vehicles Taxation A.er (3 of 1931)-,Tax on Contract Carriages enha11ced 1by notification-If violative of A.rt. 301-Motlve for enhancing tax, if relevant-If discriml11atory as compared to stage carrlaees tttrd violati've of A.rt. 14. The enhan::ement of motor vehicles tax on by notification dated September 20, 19711 from Ra. 30/· per seat per quarter to Rs. 100 per aeat per quarter was caallenged on the following arounds :- (I) The notification was not a measure of taxation but a device to eliminate the competition of omnibuses with stage carriages run by
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