State Of U.P. & Others vs Sukhpal Singh Bal

The Supreme Court upheld the validity of Section 10(3) of the Uttar Pradesh Motor Vehicles Taxation Act, 1997, which imposes a tenfold penalty for tax evasion, ruling that it does not violate Articles 14 and 19(1)(g) of the Constitution. The Court emphasized the need for deterrent measures against tax evasion due to the vast boundaries of Uttar Pradesh, allowing for effective enforcement of tax collection. The judgment affirmed the High Court's decision to declare the section as constitutional, thereby rejecting the challenge posed by the appellant.