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TMI Blog2007 (11) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... S.H. KAPADIA and B. SUDERSHAN REDDY ORDER The short question which arises for determination in this batch of civil appeals and special leave petitions concerns challenge to the Constitutional validity of Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998, by which initially the rate of tax in respect of contract carriage stood increased from ₹ 1500/- per seat per quarter to & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is filed in such cases there has got to be a precise formulation of the ground of challenge from the side of the appellants/petitioners based on some statistical data as to disproportionality of the rate of tax. It is only thereafter that the burden will shift on to the State to submit quantifiable and measurable data. In the present case we find that the initial burden on the appellants/petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment in the case of Jindal Stainless Ltd. (2) and Another vs. State of Haryana and Others reported in (2006) 7 SCC 241 . In our view, this repeated increase in the rate of tax, particularly the incidence of which is more on the contract carriage vis.-a.vis. stage carriage raises question of public importance. At the same time the State can certainly rely upon the data available to show cros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particularly in the context of the principles of proportionality under Art.14 of the Constitution and the later development of law as indicated by this Court in the case of Jindal Stainless Ltd. (Supra). In the circumstances we permit the appellants/petitioners herein to withdraw the civil appeals and special leave petitions with liberty to file a proper writ petition, if so advised. We make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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