MOHANDAS N. HEGDE(DEAD) THR. LRS. vs STATE OF KARNATAKA

The Supreme Court upheld the constitutional validity of the Karnataka Motor Vehicle Taxation (Amendment) Act, 8 of 1997, rejecting the appellant's challenge under Article 14 of the Constitution. The Court found that the classification based on vehicle value was not arbitrary or discriminatory, as it fell within the legislative competence under Entry 57 of List-II of the Seventh Schedule. The appeal was dismissed, affirming the High Court's decision without costs.