NDLI: The State of Himachal Pradesh and Others Vs. Goel Bus Service Kullu Etc. Etc.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Motor Vehicles – Himachal Pradesh Motor Vehicles Taxation Act 1972 – s.3A(3) [introduced vide Amending Act of 1999]
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Special Bearer Bonds (immunities and Exemptions) Act, 1981 (7 of 1981) Rajasthan Motor Vehicles Taxation Act, 1951 (11 of 1951) Indian Motor Vehicles Act, 1914 (8 of 1914) Motor Vehicles Act, 1939 (4 of 1939) Motor Vehicles Act, 1988 (59 of 1988) Himachal Pradesh Motor Vehicles Taxation Act, 1972 (4 of 1973) Uttar Pradesh Motor Vehicles Taxation Act, 1997 (21 of 1997)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13 Referred Case 14 Referred Case 15
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
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 / glaringly unconstitutional – 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 legislative powers of the State Legislature under Entries 56 and 57 of List II (the State List) of the Seventh Schedule to the Constitution – Held: Tax imposed u/s. 3A(3) is regulatory in character and is not a penalty – Imposition of such additional special road tax was only to keep a check or a discipline on the transport vehicle operators to use their vehicles in accordance with the statutory provisions – Also, s. 3A(3) of the 1972 Act is within the legislative competence of the State Legislature, and lumpsum tax could be levied – The State Legislatures had the power to levy taxes not only under Entries 56 and 57 of List II but also to lay down the principles under Entry 35 of List III – Therefore, no repugnancy of any kind could be alleged or pleaded or proved in the absence of there being any central law laying down principles of levy of tax – Further, nothing on record to indict the offending provision as being manifestly unjust or glaringly unconstitutional – Constitution of India – Arts. 246 and 254; Seventh Schedule, List II, Entries 56 and 57 and List III, Entry 35. 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 – Held: The additional special road tax chargeable u/s. 3A(3) would be in addition to any sentence or fine imposed u/s. 192A of the Motor Vehicles Act, 1988 – The provisions under s. 192A are in no way violated or conflicted by imposing an additional special tax for violation of use of vehicles without permit – Motor Vehicles Act, 1988 – s. 192A. Tax/Taxation – Fiscal statutes – Scope of interference – Held: The Courts must show judicial restraint to interfere with tax legislation unless it is shown and proved that such taxing statute is manifestly unjust or glaringly unconstitutional – Taxing statutes cannot be placed or tested or viewed on the same principles as laws affecting civil rights such as freedom of speech, religion, etc. – The test of taxing statutes would be viewed on more stringent tests and the law makers should be given greater latitude – Testing the provisions of the offending section with regard to the settled principles of interpretation of taxing statutes, it is to be ascertained on the following three aspects: (1) Whether it is manifestly unjust or glaringly unconstitutional; (2) Whether it is regulatory or compensatory in nature; and (3) Whether there is any repugnancy with the provisions in the Central enactment.
Judge	Hon'ble Mr. Justice Vikram Nath
Neutral Citation	2023 INSC 27
Petitioner	The State Of Himachal Pradesh And Others
Respondent	Goel Bus Service Kullu Etc. Etc.
SCR	[2023] 5 S.C.R. 879
Judgement Date	2023-01-13
Case Number	5534-5594

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