https://www.taxtmi.com/caselaws?id=174360 The Supreme Court upheld the High Court's decision, affirming the constitutional validity of the Karnataka Motor Vehicle Taxation (Amendment) Act, 1997. The levy of "life time tax" on vehicles exceeding 1500 CC and valued above Rs. 6 lakhs was deemed constitutional, rejecting arguments of unreasonable classification and violation of article 14 of the Constitution. The Court emphasized the authority to levy taxes under the Constitution, allowing for varying classifications based on different circumstances and vehicle categories. The appeal was dismissed, and the Act's validity was upheld. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 07 Oct 2015 11:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174360 The Supreme Court upheld the High Court's decision, affirming the constitutional validity of the Karnataka Motor Vehicle Taxation (Amendment) Act, 1997. The levy of "life time tax" on vehicles exceeding 1500 CC and valued above Rs. 6 lakhs was deemed constitutional, rejecting arguments of unreasonable classification and violation of article 14 of the Constitution. The Court emphasized the authority to levy taxes under the Constitution, allowing for varying classifications based on different circumstances and vehicle categories. The appeal was dismissed, and the Act's validity was upheld. Case-Laws Indian Laws Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174360