Supreme Court · 2023 INSC 27 · Decided 13 January 2023
The State of Himachal Pradesh and Others v. Goel Bus Service Kullu ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 27 · [2023] 5 S.C.R. 879
- Case number
- CIVIL APPEAL No. 5534/2011
- Decided
- 13 January 2023
- Bench
- SANJAY KISHAN KAUL, ABHAY S. OKA, VIKRAM NATH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 254; Motor Vehicles Act Section 192A
Headnote
Motor Vehicles - Himachal Pradesh Motor Vehicles Taxation Act 1972 - s.3A(3) [introduced vide Amending Act of 1999] - Validity of - Special road tax provided under sub-section (3) of s.3A - If manifestly unjust / Regulatory or compensatory in nature - Repugnancy, if any, with Central enactment - Levy of lumpsum tax - Validity - Whether imposition of additional special road tax levied on transport vehicle used without a valid permit is not a tax but a penalty and is ultra vires the
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