Supreme Court · 2004 INSC 246 · Decided 8 April 2004

State of Gujarat and ORS. v. Akhil Gujarat Pravasi V.S. Mahamandal and ORS.

Court: Supreme Court of India
Citation: 2004 INSC 246 · [2004] 3 S.C.R. 956
Case number: CIVIL APPEAL No. 6462/2001
Decided: 8 April 2004
Bench: S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
Case type: Civil
Acts & sections cited: Constitution Article 14, 19(l)(g), 21, 300A

Headnote

OF GUJARAT AND ORS. v. AKHIL GUJARAT PRAVASI V.S. MAHAMANDAL AND ORS. APRIL 8, 2004 [S. RAJENDRA BABU AND G.P. MATHUR, JJ.) Bombay Motor Vehicles Tax Act, 1958-Section 3A(J) and (2): Gujarat Act No.9 of 2002: Bombay Motor Vehicles Tax Rules, 1959-Rule 5: Constitution of India, I950--Articles tax if the vehicle not used or kept for use for a continuous period of not less than one month-Provisions of Act and Rules challenged-Struck down by High Court being discriminatory and being beyond legislative competence as Entries 56 and 57 do not authorize levy of E advance tax-On appeal, held:

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