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(2006) 1 MLJ 91 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : P.Sathasivam, and S.K.Krishnan, JJ.
Case Number(s) : W.A.Nos.1293 to 1297 of 1998, etc.
Judgement Date :
Tuesday 29th of November 2005
| A.Aariff | .....Appellant(s) | | Versus | | | State of Tamil Nadu, represented by Secretary to Government, Home (Transport) Department, Chennai and another | .....Respondent(s) |
Constitution of India (1950), Arts.14, 19(1)(g) and 301 — Tamil Nadu Motor Vehicles Taxation Act (XIII of 1974), Secs.3(1) and (2) — Motor Vehicle Tax on Contract Carriages — Increase in —Challenged in a batch of writ petitions — Validity of amendment to First Schedule to the Motor Vehicle Taxation Act enhancing the tax on contract carriages, upheld — Order challenged in writ appeals — New levy would not amount to an unreasonable restriction on the fundamental right to carry on business — Impugned levy cannot be struck down on the ground that operation of stage carriages has become uneconomical — Amended provisions of the Act, do not offend Arts.14 or 19(1)(g) or 301 of the Constitution — Enhanced rate of motor tax is neither discriminatory nor unreasonable.
Ratio(s) Decidendi
“The amended provisions of the Motor Vehicles Taxation Act do not offend Arts.14 or 19(1)(g) as well as 301 of the Constitution of India and the enhanced rate of motor vehicle tax in respect of contract carriages cannot be said to be either discriminatory or unreasonable.”
Cases Referred
G. K. Krishnan v. State of Tamil Nadu A.I.R. 1975 S.C. 583; [1975] 1 S.C.C. 375
Malwa Bus Service (Private) Limited, etc. , v. State of Punjab and others A.I.R. 1983 S.C. 634
Amalgamated Tea Estates v. State of Kerala [1974] 4 S.C.C 415
Murthy Match Works v. Asst. Collector of Central Excise [1974] 4 S.C.C. 428
Carmichael v. Southern Coal and Coke Company 301 U.S. 495
State off Gujarat v. Ambica Mills Limited [1974] 4 S.C.C. 656
Income-Tax Officer, Shillong v. N. T. R. Rymbai A.I.R. 1976 S.C. 670
State of Maharashtra v. Manubhai Pragaji Vashi [1995] 5 S.C.C. 730
Federation of Hotel and Restaurant v. Union of India [1989] 3 S.C.C. 634
Khandige Sham Bhat v. The Agricultural Income-Tax Officer [1963] 1 S.C.J. 140; [1963] 3 S.C.R. 809; A.I.R. 1963 S.C. 591
Meenakshi v. State of Karnataka A.I.R. 1983 S.C. 1283
State of Kerala v. Aravind Ramakant Modawdakar A.I.R. 1999 S.C. 2970
State of Tamil Nadu v. M. Krishnappan [2005] 4 S.C.C. 53
Municipal Corporation of the City of Ahmedabad v. Jan Mohammed Usmanbhai [1986] 3 S.C.C. 20
State of Maharashtra v. Madhukar Balkrishna Badiya [1988] 4 S.C.C. 290
Anas v. State of Kerala [1993] 3 K.L.T. 147. {Para. 19]
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