Supreme Court · 2001 INSC 589 · Decided 3 December 2001
M/S. Sharma Transport REP. BY Shri D.P. Sharma v. Government of A.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 589 · [2001] SUPP. 5 S.C.R. 390
- Case number
- CIVIL APPEAL No. 4998/2000
- Decided
- 3 December 2001
- Bench
- B.N. KIRPAL, K.G. BALAKRISHNAN, ARIJIT PASAYAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 115; Constitution Article 14, 73, 256, 257, 301
Headnote
Motor Vehicles (All India Permit for Tourists and Transport Opera­ rors) Rules, 1993/Central Motor Vehicle Rules, 1989-Rule 1(4)/Rule 84- Tax-Levy o,f-On tourist but operators-By State Govern1nent-Concession C in the tax granted pursuant to a letter by Union Government-Withdrawal of the could not be withdrawn since in view (If Rule 1(4) State could not levy tax in temis (If Rules 84-Held, concession rightly withdrawn since tax was levied under 1963 Act and not under 1989 Rules-The power to levy or to reduce D E F or to exen1pt tax or to lvithdratvn concession granted
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)