https://www.taxtmi.com/caselaws?id=175495 Section 10(3) of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 was upheld against constitutional challenge under Articles 14 and 19(1)(g). The Court applied the settled presumption of validity for fiscal and economic legislation and found no manifest arbitrariness, irrationality, or discrimination. The penalty of ten times the due tax or additional tax for transport vehicles plying without payment was treated as a compensatory and deterrent measure designed to secure statutory compliance and curb tax evasion, not as a confiscatory exaction. Refund and appeal mechanisms under the Act were noted as safeguards supporting the provision's reasonableness. en-us Fri, 02 Sep 2005 00:00:00 +0530 Thu, 26 Nov 2015 21:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175495 Section 10(3) of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 was upheld against constitutional challenge under Articles 14 and 19(1)(g). The Court applied the settled presumption of validity for fiscal and economic legislation and found no manifest arbitrariness, irrationality, or discrimination. The penalty of ten times the due tax or additional tax for transport vehicles plying without payment was treated as a compensatory and deterrent measure designed to secure statutory compliance and curb tax evasion, not as a confiscatory exaction. Refund and appeal mechanisms under the Act were noted as safeguards supporting the provision's reasonableness. Case-Laws Indian Laws Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175495