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TMI Blog2024 (7) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) No. 1104/2023 W.P.(C) No. 1105/2023 W.P.(C) No. 970/2023 W.P.(C) No. 975/2023 W.P.(C) No. 1034/2023 W.P.(C) No. 1007/2023 W.P.(C) No. 996/2023 W.P.(C) No. 984/2023 W.P.(C) No. 1015/2023 W.P.(C) No. 995/2023 W.P.(C) No. 1000/2023 W.P.(C) No. 1039/2023 W.P.(C) No. 1002/2023 W.P.(C) No. 1010/2023 W.P.(C) No. 1031/2023 W.P.(C) No. 1119/2023 W.P.(C) No. 1092/2023 W.P.(C) No. 1178/2023 W.P.(C) No. 1115/2023 W.P.(C) No. 1112/2023 W.P.(C) No. 1138/2023 W.P.(C) No. 1143/2023 W.P.(C) No. 1127/2023 W.P.(C) No. 1144/2023 W.P.(C) No. 1125/2023 W.P.(C) No. 1150/2023 W.P.(C) No. 1173/2023 W.P.(C) No. 1167/2023 W.P.(C) No. 1195/2023 W.P.(C) No. 1189/2023 W.P.(C) No. 1213/2023 W.P.(C) No. 638/2023 W.P.(C) No. 783/2023 W.P.(C) No. 799/2023 W.P.(C) No. 82 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lead Counsel, AOR Mr. S Mahesh Sahasranaman, Adv. Mr. Aakash Nandolia, AOR Ms. Sagun Srivastava, Adv. Ms. Kriti Gupta, Adv. Mr. S. Udaya Kumar Sagar, Adv. Ms. Bina Madhavan, Adv. Mr. Eeshan D. Khaire, Adv. Mr. Tushar Singh, Adv. M/S. Lawyer S Knit & Co, AOR Mr. S Mahesh Sahasranaman, Adv. Mr. Arjun Garg, AOR Mr. Manoj V George, Adv. Ms. Shilpa Liza George, AOR Mr. Km Vignesh Ram, Adv. Mr. Nasib Masih, Adv. Ms. Akshita Agrawal, Adv. Ms. Chaahat Khanna, Adv. Mr. M. Gireesh Kumar, Adv. Mr. Ankur S. Kulkarni, AOR Mr. T. Harish Kumar, AOR Mr. Navneet Dugar, Adv. Mr. Subham Kothari, Adv. Ms. Preethi G, Adv. Mrs. Preethi G, Adv. Mr. Bhathi Subramanian, Adv. Mr. Bharathi Subramanian, Adv. Ms. Tanya Agarwal, Adv. Mr. Rishabh Gupta, Adv. Mrs. Shubha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ily by the transporters and tour operators under Article 32 of the Constitution of India assailing the legality of different State Governments levying and collecting Authorization Fee/Border Tax in violation of All India Tourist Vehicles (Permit) Rules, 2023 The Rules, 2023. Broadly, there are three categories of petitions but the relief claimed which is common in all the petitions, is about the levy and collection of Border Tax/ Authorization Fee. 2. In some cases, there is a challenge to the All-India Tourists Vehicles (Authorisation of Permit) Rules, 2021 The Rules, 2021 as also certain provisions of Motor Vehicles Act, 1988, however, such petitions were filed prior to the coming of the Rules, 2023. As such, the reliefs have been amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started facing difficulties and harassment as alleged at the borders of different States where they were again being demanded Border Tax/Authorization Fee which has given rise to the filing of this group of petitions. Such demand of Border Tax/Authorization Fee was challenged on several grounds ranging from double taxation; levy being without legal authority; being in violation of the Rules, 2023 which had been framed under Entry 35 of List II of the Seventh Schedule to the Constitution of India, and various other grounds. 6. In all these matters while issuing notices, interim relief was also granted that the State Governments were restrained from making any further realization of Border Tax/Authorization Fee. 7. Upon notice, States appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenging the State provision contained in the Act. There is another reason why we are not entertaining the matters on merit is that the petitioners ought to have first approached their jurisdictional High Courts to challenge their respective State enactments. 11. We, accordingly, dispose of these petitions without interfering with the demands being raised by the State Governments while giving liberty to the petitioners to approach the jurisdictional High Courts for their reliefs. It is made clear that we have neither entered into the merits of the matter nor examined the same. 12. Insofar as the tax already recovered, the same would be subject to final outcome of the petitions that may be filed before the High Courts. Insofar as the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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