STATE OF MAHARASHTRA & ORS. ETC. vs MADHUKAR BALKRISHNA BADIYA & ORS. ETC.

The Supreme Court upheld the validity of the amended provisions of the Bombay Motor Vehicles Tax Act, 1958, specifically Sections 3 and 6 as amended by Maharashtra Acts XIV of 1987, XXXIII of 1987, and IX of 1988. The Court ruled that the levy of a one-time tax on motor cycles was within the legislative competence of the State Legislature under Entry 57 of List II of the Seventh Schedule. The Court also clarified that the provisions for refund were not discriminatory, thus affirming the amendments made by the Maharashtra Legislature.