Mohan Das N. Hegde (Dead)Through Lrs vs State Of Karnataka & Anr

The Supreme Court upheld the constitutional validity of the Karnataka Motor Vehicle Taxation (Amendment) Act, 1997, ruling that the classification of vehicles for tax purposes based on value does not violate Article 14 of the Constitution. The Court found that the tax classification is a legitimate exercise of legislative power under Entry 57 of List II of the Seventh Schedule, and the differing tax rates based on vehicle value do not constitute arbitrary discrimination. The appeal against the Karnataka High Court's decision was dismissed, affirming the lower court's ruling.