SELVI SUNDRAM vs STATE OF T.NADU .

The Supreme Court addressed the constitutional validity of the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998, which increased the tax rate for contract carriages. The Court held that the appellants failed to discharge their initial burden of proof regarding the alleged disproportionate tax burden under Article 14 of the Constitution. Consequently, the Court permitted the appellants to withdraw their civil appeals with liberty to file a proper writ petition, emphasizing the need for detailed data to substantiate their claims.