R. Senthilbabu vs State Of Tamil Nadu & Anr

The Supreme Court upheld the constitutional validity of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998, which increased the tax rate for contract carriages. The Court emphasized that the appellants failed to provide sufficient data to substantiate their claims of disproportionate tax burden under Article 14 of the Constitution. The Court allowed the appellants to withdraw their civil appeals with liberty to file a proper writ petition, affirming that the High Court's judgment was not infirm.