STATE OF U.P. 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 that the provision serves as a deterrent against tax evasion, particularly in a state with extensive borders where compliance is challenging. The judgment reversed the High Court's declaration of the section as ultra vires, thereby affirming the state's legislative intent to combat tax evasion effectively.