STATE OF PUNJAB vs BALWINDER SINGH

The Supreme Court allowed the appeal filed by the State of Punjab against the High Court's judgment declaring the Proviso to Rule 10 of the Punjab Motor Vehicle Taxation Rules, 1925, 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 allowed the exemption application to be decided without considering the said Proviso while simultaneously declaring it inconsistent with the Act. Consequently, the Supreme Court set aside the High Court's judgment and remitted the matter for fresh consideration.