Amendment to Trade Tax Rules, 2001 held constitutionally valid; no illegality in August 14, 2002 order SC upheld the HC's finding that the U.P. Trade Tax (Amendment) Rules, 2001 are constitutionally valid. The Court held no illegality in the amendment or ...
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Amendment to Trade Tax Rules, 2001 held constitutionally valid; no illegality in August 14, 2002 order
SC upheld the HC's finding that the U.P. Trade Tax (Amendment) Rules, 2001 are constitutionally valid. The Court held no illegality in the amendment or the impugned order dated August 14, 2002, observing that potential hardship to some dealers does not invalidate the rules. Finding no reason to interfere, SC dismissed the special leave petition.
On hearing, the Court declined intervention in the matter, explicitly stating: "We see no reason to interfere." After consideration, the Court ordered that the "Special Leave Petitions are dismissed." The record notes absence of representation for the respondent at the hearing. No further reasons or findings are recorded in the order; the disposition is summary and final in nature, reflecting refusal to grant leave to appeal under the Special Leave jurisdiction.
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