Supreme Court of India · 1967-04-11
STATE OF ASSAM & ORS. vs LABANYA PROBHA DEBI
- Citation / case number
- SC 1967/125
- Court
- Supreme Court of India
- Petitioner
- STATE OF ASSAM & ORS.
- Respondent
- LABANYA PROBHA DEBI
- Author
- RAO, K. SUBBA (),HIDAYATULLAH, M.,BACHAWAT, R.S.,SHELATM.,VAIDYIALINGAM, C.A.
- Bench
- RAO, K. SUBBA (CJ),HIDAYATULLAH, M.,BACHAWAT, R.S.,SHELAT, J.M.,VAIDYIALINGAM, C.A.
Judgment text excerpt
The Supreme Court held that the Assam Motor Vehicles Taxation (Amendment) Acts of 1963 and 1966 do not conflict with the principles of taxation as defined in Entry 35 of the Concurrent List, but rather pertain to taxes on vehicles under Entry 57 of the State List, which is within the legislative competence of the State Legislature. The Court ruled that since the Amending Acts are regulatory measures imposing compensatory taxes for facilitating trade and commerce, they are not in violation of Article 301 of the Constitution. The High Court's decision declaring the Amending Acts void was overturned.