Supreme Court · 2005 INSC 157 · Decided 18 March 2005
State of Tamil Nadu v. M. Krishnappan and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 157 · [2005] 2 S.C.R. 1112
- Case number
- CIVIL APPEAL No. 1869/2000
- Decided
- 18 March 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 14
Headnote
Motor Vehicles : C Tamil Nadu Motor Vehicles Taxation Act, I974 (As amended by Act 271 98)-Sections 4(I-A)(a), 2 and 3 rlw Schedule Ill, Part-I. Levy of "life time tax" in lump sum in advance on motor vehicles registered on and after I-7-I998-0n basis of new index of character of the levy, hence, does not make the levy lose its regulatory and compensatory character-State competent to levy the tax under Entry 57, List Il of the Seventh Schedule to the Constitution-Constitution of India, I950-VII Schedule-List II, Entry 57. E Levy of "life time
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