Supreme Court upholds Section 3A(3) of Himachal Pradesh Motor Vehicles Taxation Act imposing Special Road Tax

The Court was of the view that such special road tax was well within the power of legislature and could be termed as regulatory in nature and cannot be categorised as penalty.
Justices SK Kaul, AS Oka, Vikram Nath with Supreme Court
Justices SK Kaul, AS Oka, Vikram Nath with Supreme Court

The Supreme Court recently upheld the constitutional validity of special road tax levied under Section 3A(3) of the Himachal Pradesh Motor Vehicles Taxation Act of 1972 (Act) [State of Himachal Pradesh and Others v. Goel Bus Service Kullu Etc].

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