Supreme Court · 2002 INSC 363 · Decided 3 September 2002
Mahakoshal Tourist, Napier Town and ORS. v. State of Madhya Pradesh and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 363 · [2002] SUPP. 2 S.C.R. 93
- Case number
- CIVIL APPEAL No. 5560/2002
- Decided
- 3 September 2002
- Bench
- S.S.M. QUADRI, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Madhya Pradesh Moto1J1an Karadhan Adhiniyam, 1991: ss. 3, 8 and 14-Motor Vehicles Tax -Rejimd of tax for the period a vehicle not used­ Motor operators holding All-India Tourists permits-Their writ petitions C challenging constitutional validity of the Act on the ground that for ascertaining no provision in the Act-Dismissed by High Court-Held, a reading ofss. 3, 8 and 14 of the Act shows that there are adequate provisions in the Act and the Rules framed thereunder for ascertaining the liability, assessment and refund of tax leviable under the Act-These provisions equally apply to
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