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1 - 10 of 35 (0.35 seconds)Section 3A in The Maharashtra Motor Vehicles Tax Act, 1958 [Entire Act]
The Motor Vehicles Act, 1988
Section 3 in The Maharashtra Motor Vehicles Tax Act, 1958 [Entire Act]
The Gujarat University Act, 1949
Section 4 in The Motor Vehicles Act, 1988 [Entire Act]
The Government Trading Taxation Act, 1926
The Maharashtra Motor Vehicles Tax Act, 1958
G. K. Krishnan Etc. Etc vs The State Of Tamil Nadu & Anr. Etc on 12 November, 1974
22. Learned counsel for the writ petitioners has also submitted that only
contract carriages which are designated as omnibuses and luxury or tourist
designated omnibuses have been subjected to a very heavy tax under Section
3A of the Act, whilst all other vehicles are taxed under Section 3 of the Act
and whereunder the quantum of tax is much lower as would be evident from
First to Seventh Schedule of the Act. The submission is that these vehicles
have been discriminated against in the matter of taxation and there is no
lawful justification for meeting out such differential treatment to them. We
are unable to accept the submission made. A similar contention was
negatived in G.K. Krishnan v. State of Tamil Nadu AIR 1975 SC 583 on the
ground that the classification of vehicles as Stage carriage and contract
carriage for the purpose of imposing a higher tax on the latter is presumed to
be reasonable having regard to the fact that it was based on local conditions
of which the Government was fully cognizant and the differentiation thus
made has reasonable relation to the purpose of the Act.