State Ofguj'Arat & Ors vs Kaushikbhai K. Patel & Anr.

The Supreme Court addressed the validity of Section 3-A(5) of the Bombay Motor Vehicles Tax Act, 1958, as amended by the Gujarat Amendment Act, 1992, which was challenged for being ultra vires Articles 14 and 19 of the Constitution. The Court held that the provisions allowing tax refunds for non-use of vehicles must be interpreted in a manner that does not violate constitutional rights, emphasizing the need for reasonable classification and non-arbitrariness in tax laws. The appeal was allowed, and the High Court's order was set aside, affirming the constitutional validity of the statute.