RAI RAMKRISHNA & OTHERS vs THE STATE OF BIHAR

The Supreme Court upheld the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961, affirming its retrospective operation under Section 1(3) and Section 23(b). The Court ruled that the retrospective nature of the tax did not alter its legislative competence under Article 304(b) and did not infringe upon the fundamental rights under Articles 19(1)(f) and (g). The appellants' challenge regarding the validity of the Act was dismissed, confirming the Act's constitutionality.