Supreme Court · 2000 INSC 310 · Decided 9 May 2000
State of Gujarat and ORS. v. Kaushikbhai K. Patel and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 310 · [2000] SUPP. 1 S.C.R. 61
- Case number
- CIVIL APPEAL No. 198/1999
- Decided
- 9 May 2000
- Bench
- S.P. BHARUCHA, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19
Headnote
Bombay Motor Vehicles Tax Act, 1958: Sections 3-A(5)(a) & (b) and Form NT (as substituted in 1992). A B Tax-Refund of-Owner of omnibus did not use the vehicle for more C than three months-Provision required owner to prove that such non-user of vehicle was due to reasons beyond his control in beyond the control of such owner or person" in S.3(A)(5)(b)-Hence, owner entitled for refund of tax-Constitution of India, 1950, Arts. 14 and 19. D Section 3-Tax-nature of-Held: ls compensatory in nature. Words and Phrases: "Reasons beyond the control"-Meaning of-Jn the
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)