Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1958 Bombay Motor Vehicles Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Petition Disposed Off |
Headnote | Bombay Motor Vehicles Tax Act, 1958-Section 3A(1) and (2): Gujarat Act No.9 of 2002: Bombay Motor Vehicles Tax Rules, 1959-Rule 5:Constitution of India, 1950--Articles 14, 19(1)(g), 21, 300A and Seventh Schedule list II, Entries 56 and 57: Levy of advance tax-On Designated omnibuses used or kept for use in the State-Provision for refund of the tax if the vehicle not used or kept for use for a continuous period of not less than one month-Provisions of Act and Rules challenged-Struck down by High Court being discriminatory and being beyond legislative competence as Entries 56 and 57 do not authorize levy of advance tax-On appeal, held: The tax imposed is not discriminatory-If the vehicle is "used" or is "kept for use" in the State, it becomes liable for payment of tax and the actual use and quantum of use is immaterial-The legislature had legislative competence to enact the provision as the language used in the Section is in conformity with Entry 57.Interpretation of the Constitution:Interpretation of Entries of Schedule VII-Criteria for-Held: Entries should be given a broad and comprehensive interpretation-In order to ascertain legislative competence, Court must consider what constitutes in pith and substance the true subject matter of the legislation and whether the subject matter is covered by the topics enumerated in the Legislative list-Doctrine of Pith and Substance.Words and Phrases:"Tax"-Meaning of |
Judge | Hon'ble Mr. Justice G.P. Mathur |
Neutral Citation | 2004 INSC 246 |
Petitioner | State Of Gujarat And Ors. |
Respondent | Akhil Gujarat Pravasi V.s. Mahamandal And Ors |
SCR | [2004] 3 S.C.R. 956 |
Judgement Date | 2004-04-08 |
Case Number | 6462-6464 |
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