Supreme Court · 2006 INSC 905 · Decided 24 November 2006
J. Srinivasa Rao v. GOVT. of A.P. and ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 905 · [2006] SUPP. 9 S.C.R. 534
- Case number
- CIVIL APPEAL No. 5181/2006
- Decided
- 24 November 2006
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Andhra Pradesh Motor Vehicles Taxation Act, 1963; Section 3 and Notification dated 27.4. 1993 issued thereunder: Levy of tax on Motor vehicles/Maxi Cab-Enhancement of rate oftax­ Amendment in the provision by issuing a Notification-Challenge to­ Dismissed by High Court-On appeal, Held: purport and object for its levying-Proviso to Section 3 of the Act provides D for statutory injunction limiting power ofi the State to enhance rate of tax­ Jt could be given an appropriate meaning to prevent clear intention of the legislature from being defeated-Jn case of doubt, construction
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