State Of Punjab & Ors vs Balwinder Singh

The Supreme Court held that the Proviso to Rule 10 of the Punjab Motor Vehicle Taxation Rules, 1925, was challenged as ultra vires Section 13(1) of the Punjab Motor Vehicle Taxation Act, 1924. The Court found an inherent contradiction in the High Court's order, which declared the Proviso ultra vires while simultaneously directing the authority to consider exemption applications without regard to the Proviso. Consequently, the Supreme Court set aside the High Court's judgment and remitted the matter for fresh consideration, allowing the appeal with no order as to costs.