Supreme Court · 2005 INSC 158 · Decided 18 March 2005
Mohan Das N. Hegde (Dead) Through LRS. v. State of Karnataka and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 158 · [2005] 2 S.C.R. 1128
- Case number
- CIVIL APPEAL No. 7398/2000
- Decided
- 18 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Karnataka Motor Vehicle Taxation (Amendment) Act, 1997- Classification of vehicles based on value for levy of 'life time tax' - Reasonableness of-Held : As the State is competent to levy and collect tax C under Entry 57 List-II of the seventh schedule to the Constitution, levy based on value the validity of Karnataka Motor Vehicle taxation (Amendment) Act, 1997 on the ground that levy of'life time tax' D on the value of the car exceeding 1500 CC is arbitrary, discriminatory and hit by Article 14 of the Constitution. Single Judge held that vehicle costing Rs. 6 lacs and above
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