Supreme Court · 1995 INSC 706 · Decided 9 November 1995
The Regional Transport Officer-Cum-Taxing Authority, Rourkela and ORS. v. Steel Authority of India LTD.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 706 · [1995] SUPP. 5 S.C.R. 31
- Case number
- CIVIL APPEAL No. 8286/1995
- Decided
- 9 November 1995
- Bench
- M.M. PUNCHHI, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Orissa Motor Vehicles Taxation Act, 1975 : Sections JO and 15-Schedule-ltems 3, 4 and 6. Motor Vehicles-Use by Employer for canying employees-Payment of tax under item 3-Later employer required to pay higher "tax under item 4-Employer's case that tax was leviable under Item 6-Consensus was sought under sections JO and 15 vehicles exigible B c to tax-Co1Tective measures for changing rates of tax under items 3 to D 6--Liberty to State to come to a different conclusion after a fact finding enquiry. The Respondent-Authority was paying tax, under Item 3 of the Schedule to the
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