Selvi Sundram & Anr vs State Of T.Nadu & Ors

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 permitted the appellants to withdraw their civil appeals with liberty to file a proper writ petition in the High Court, indicating no infirmity in the High Court's judgment.