Supreme Court · 2003 INSC 270 · Decided 30 April 2003
The State of Himachal Pradesh and ORS. v. Yash Pal Garg (Dead) BY LRS. and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 270 · [2003] 3 S.C.R. 1056
- Case number
- CIVIL APPEAL No. 3545/1991
- Decided
- 30 April 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 301
Headnote
OF HIMACHAL PRADESH AND ORS. v. YASH PAL GARG (DEAD) BY LRS. AND ORS. APRIL 30, 2003 [M.B. SHAH AND ARUN KUMAR, JJ.) Himachal Pradesh Taxation (On Certain Goods carried by Road) Act, 1976-Himachal Pradesh Taxation (On Certain Goods carried by Road) Act, C 1991-Road Tax-Levy of-High Court of Presidential assent-Enactment of 1991 Act-Object of levy of road tax to raise revenue for construction, maintenance and development of roads and · bridges-High Court holding 1991 Act ultra vires the Constitution and void D ab initio-Validity of-Held: Tax levied under 1991 Act is
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