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1 - 10 of 21 (0.49 seconds)Section 3 in The Motor Vehicles Act, 1988 [Entire Act]
Section 47 in The Motor Vehicles Act, 1988 [Entire Act]
Article 227 in Constitution of India [Constitution]
Article 226 in Constitution of India [Constitution]
The Government Trading Taxation Act, 1926
Article 301 in Constitution of India [Constitution]
Section 46 in The Motor Vehicles Act, 1988 [Entire Act]
State Of Assam & Ors vs Labanya Probha Debi on 11 April, 1967
It is thus asserted, that as laid down by the Supreme Court,
Entry 57 of List II deals with the quantum or rate of tax to be
imposed and is the exclusive domain of the State legislature,
whereas Entry 35 of List III deals with the principles on which
such tax is to be levied. Therefore, it is contended that the
impugned Amendment is void ab initio under Article 254(1) of the
Constitution of India. For the impugned Amendment is ultra vires
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and repugnant under Article 254 (1) of the Constitution, as the
Central Act will prevail over the State Act and to the extent of the
repugnancy be void.