Supreme Court · 1999 INSC 460 · Decided 6 October 1999

State of Himachal Pradesh and ORS. ETC. ETC. v. Nurpur Private Bus Operators Union and ORS. ETC. ETC.

Court: Supreme Court of India
Citation: 1999 INSC 460 · [1999] SUPP. 3 S.C.R. 430
Case number: CIVIL APPEAL No. 6466/1995
Decided: 6 October 1999
Bench: S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, D.P. MOHAPATRA, N. SANTOSH HEGDE (5-judge bench)
Case type: Civil
Acts & sections cited: Constitution Article 226

Headnote

HIMACHAL PRADESH AND ORS. ETC. ETC. B c v. NURPUR PRIVATE BUS OPERATORS UNION AND ORS. ETC. ETC. OCTOBER 6, 1999 [S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, D.P. MOHAPATRA AND N. SANTOSH HEGDE, JJ.) Taxation : Himachal Pradesh Passengers and Goods Taxation Act, 1955--Ss.3 and, proviso to 4 (as of-Held, tax can be levied with regard to all fares in respect of all passengers D carried-No hypothetical assumption can be made regarding number of pas sengers carried-Amended proviso to S.4 is beyond the scope of the Act-Himachal Pradesh Passengers and Goods Taxation Rules,

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