Supreme Court · 1967 INSC 104 · Decided 11 April 1967
State of Assam & ORS. v. Labanya Probha Debi
- Court
- Supreme Court of India
- Citation
- 1967 INSC 104 · [1967] 3 S.C.R. 611
- Case number
- CIVIL APPEAL No. 38/1967
- Decided
- 11 April 1967
- Bench
- K. SUBBA RAO, M. HIDAYATULLAH, R.S. BACHAWAT, J.M. SHELAT, C.A. VAIDYIALINGAM (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301, 254(2), 254
Headnote
Con.!litution of India, 1950; A.rt. 301, Entry ~? of f:ist II and E!fll{; 35 of List Ill-Taxation of motor vehicles and Prmc1p/es of tax•twn of motor vehicles, difference-Art. 301, scope of. Under the Assam Motor Vehicles Taxation Act, 1936, no motor vehicle could be wed in the Assam .thereof had· paid in respect of it a tax at the appropr1ate rate specified 1_n the Schedule to the Act. The Schedule was amended from time to 11me by the substitution of new Schedules and as a result of such amendments in 1963 and 1966, the tax O'll stage carriage motor vehicles was
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