Supreme Court · 2005 INSC 398 · Decided 2 September 2005
State of U.P. and Others v. Sukhpal Singh Bal ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 398 · [2005] SUPP. 2 S.C.R. 1135
- Case number
- CIVIL APPEAL No. 8871/2003
- Decided
- 2 September 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(l)(g)
Headnote
Uttar Pradesh Motor Vehicles Taxation Act, 1997: Section 10(3)-Penalty-Default in payment of additional tax, payable in advance-Twenty five percent of the due amount prescribed for goods C carriage playing under pern1its granted by authorities within UP while ten time of due amount for vehicles not ultra vires the Articles 14 and 19(l)(g) of the Constitution. Fiscal statutes-Taxation-Default-Imposition of ten items penalty-­ Held, valid, deterrence is the main theme or object behind such imposition. Words & Phrases : Penalty-Meaning of The tanker of the Respondent having
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