Compensatory Taxes are Dead: Long Live Compensatory Taxes
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 20
Road Tax
‘Additional Special Road Tax not manifestly unjust’; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972
The State of Himachal Pradesh had appealed against the High Court’s decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of Himachal Pradesh High Court upholding the validity of Section 3A (3) and related notifications.
Road tax directed to be paid where application for surrender of registration of vehicle found not in prescribed manner
Allahabad High Court: This writ petition was filed before a 2-Judge Bench comprising of Pankaj Mithal and Ashok Kumar, J. against the