Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 2005 1976 – ss.4(7) 4(8) 15 – Kerala Motor Vehicles Taxation (Amendment) Act Kerala Motor Vehicles Taxation Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
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 Referred Case 16 Referred Case 17 Referred Case 18 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Kerala Motor Vehicles Taxation Act, 1976 – ss. 4(7) , 4(8), 15 – Kerala Motor Vehicles Taxation (Amendment) Act, 2005 – Kerala Motor Transport Worker’s Welfare Fund Act, 1985 – s. 8A – Motor Vehicles Act, 1988 – Challenge to constitutional validity of ss. 4(7) , 4(8), 15, 1976 Act and s. 8A , 1985 Act – Held: The 1988 Act does not cover the field of the manner of levy of vehicle tax and collection thereof – The same is covered by the State legislations – Considering the scheme of the State legislations, it is incomprehensible to countenance the argument that the two provisions (of 1988 Act on the one hand and of 1976 Act and 1985 Act on the other) are inconsistent in any manner whatsoever – The State enactments are complementary and can be given effect to without any disobedience to the Central legislations – Neither the provisions of the 1985 Act or the 1976 Act have the effect of interdicting the permit issued under the 1988 Act – The real intent and purpose behind these provisions is to restate the mandate stated in the 1988 Act that the vehicle cannot be used on road without a valid permit and payment of vehicle tax up to date – The provisions of the 1976 Act and the 1985 Act, enacted by the State Legislature are only intended to ensure that the vehicle owner/permit-holder does not remain in arrears of either the welfare fund contribution or the vehicle tax both payable under the State enactments – These provisions are in no way in conflict with the law made by the Parliament (1988 Act) – The State enactments do not create any new liability or obligation in relation to the permit issued under the 1988 Act (Central legislation), but it provides for dispensation to ensure timely collection of the welfare fund contribution as well as vehicle tax payable by the same vehicle owner/permit-holder – The stand taken by the writ petitioners regarding the validity of the amended provisions being repugnant to the law made by the Parliament is negatived.Constitution of India – Tests of repugnancy – Discussed. Kerala Motor Transport Worker’s Welfare Fund Act, 1985 – Objective of – Discussed. |
Judge | Hon'ble Mr. Justice A.M. Khanwilkar |
Neutral Citation | 2022 INSC 752 |
Petitioner | All Kerala Distributors Association, Kottayam Unit, Represented By Its Secretary |
Respondent | The State Of Kerala & Anr. |
SCR | [2022] 17 S.C.R. 971 |
Judgement Date | 2022-07-27 |
Case Number | 971-1011 |
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