https://www.taxtmi.com/caselaws?id=183377 A motor vehicle tax on vehicles used or kept for use in the State was explained as falling within the State's taxing power, and advance collection with refund on proved non-use was treated as a valid machinery provision rather than an unconstitutional levy. The analysis also states that designated omnibuses and contract carriages formed a distinct class, so a higher rate of tax was permissible where the classification had a rational nexus with the object of the levy. On that reasoning, the constitutional challenge to the tax and refund scheme failed, and the Article 14 discrimination claim was rejected. en-us Thu, 08 Apr 2004 00:00:00 +0530 Wed, 19 Jun 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183377 A motor vehicle tax on vehicles used or kept for use in the State was explained as falling within the State's taxing power, and advance collection with refund on proved non-use was treated as a valid machinery provision rather than an unconstitutional levy. The analysis also states that designated omnibuses and contract carriages formed a distinct class, so a higher rate of tax was permissible where the classification had a rational nexus with the object of the levy. On that reasoning, the constitutional challenge to the tax and refund scheme failed, and the Article 14 discrimination claim was rejected. Case-Laws Indian Laws Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183377