Supreme Court · 1991 INSC 117 · Decided 26 April 1991
Maharaja Tourist Service ETC. ETC. v. State of Gujarat
- Court
- Supreme Court of India
- Citation
- 1991 INSC 117 · [1991] 2 S.C.R. 524
- Case number
- WRIT PETITION (CIVIL) No. 505/1990
- Decided
- 26 April 1991
- Bench
- RANGANATH MISRA, KULDIP SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 19, 32, 301; Motor Vehicles Act Section 88(9)
Headnote
TOURIST SERVICE ETC. ETC. v. STATE OF GUJARAT APRIL 26, 1991 [RANGANATH MISRA, CJ AND KULDIP SINGH, J.) Constitution of India, 1950: Articles 19( 1) (g), 301-Levy of additional tax under Motor Vehicle Tax Acts of different States­ Validity of Motor Vehicles Act, 1939/1988/Motor Vehicle 8(v )- _ Exemption to vehicles registered outside the State and kept in the State D upto 30 days-Expression 'kept for use'-Scope of-Kept for more than 30 days for regular use-Not by way of transit-Exigibility of tax-To be determined in individual cases as and when raised. Words and phrases:
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)