A.VENKATAKRISHNAN vs STATE OF T.NADU .

The Supreme Court upheld the Madras High Court's dismissal of Writ Petitions challenging the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998, which increased the tax on contract carriages. The Court found that the appellants failed to provide sufficient details or quantifiable data to support their claims of disproportionate tax burden under Article 14 of the Constitution. The Court permitted the appellants to withdraw the appeal with liberty to file a proper writ petition with adequate details, emphasizing the importance of proportionality in taxation.