THE STATE OF HIMACHAL PRADESH vs GOEL BUS SERVICE KULLU

The Supreme Court considered the constitutional validity of provisions related to the levy of special road tax under the Rajasthan Motor Vehicles Taxation Act, 1951, specifically Section 4-B(3) and Rule 4-CC. The case involved whether these provisions, which impose tax on vehicles used without valid permits, violate constitutional principles. The matter was referred to a larger bench for an authoritative ruling due to its constitutional significance. The court's decision would clarify the legality of such taxation measures and their compliance with constitutional mandates.