Scope of legislative powers - levy of tax or penalty - The ...

Himachal Pradesh's Additional Special Road Tax on Vehicles Valid; Ensures Compliance with Tax Obligations and Permit Terms.

January 17, 2023

Case Laws     Indian Laws     SC

Scope of legislative powers - levy of tax or penalty - The Legislatures of the State have not only the power to make laws on the taxation to be imposed on motor vehicles as also the passengers and goods being transported by motor vehicles but also the power to lay down principles on which taxes on vehicles are to be levied. In the absence of any principles having been laid down by the Parliament, no fault could be found in the law enacted by Legislature of the State of Himachal Pradesh. - it cannot be said that levy of such an additional special road tax would be said to be manifestly unjust or glaringly unconstitutional. It was, in effect, to ensure payment of the chargeable taxes and use of the vehicles as per the terms of the permit. - SC

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