https://www.taxtmi.com/caselaws?id=188192 The Supreme Court held that the enhanced tax under the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1979 was compensatory in nature and not violative of Article 301 of the Constitution. The Court upheld the limited retrospectivity of the Taxation Amendment Act, ruling that the petitioners were not liable for the enhanced tax for a specific period. Additionally, the Court found the distribution of the enhanced tax among different classes of transport vehicles to be equitable and rejected the argument that the tax burden was disproportionately high for certain vehicles. The Court also dismissed the claim that the tax without a proportionate increase in fare structure was arbitrary, directing the payment of the tax in arrears in two installments. en-us Tue, 20 Sep 1983 00:00:00 +0530 Mon, 21 Nov 2016 18:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188192 The Supreme Court held that the enhanced tax under the Karnataka Taxation and Certain Other Laws (Amendment) Act, 1979 was compensatory in nature and not violative of Article 301 of the Constitution. The Court upheld the limited retrospectivity of the Taxation Amendment Act, ruling that the petitioners were not liable for the enhanced tax for a specific period. Additionally, the Court found the distribution of the enhanced tax among different classes of transport vehicles to be equitable and rejected the argument that the tax burden was disproportionately high for certain vehicles. The Court also dismissed the claim that the tax without a proportionate increase in fare structure was arbitrary, directing the payment of the tax in arrears in two installments. Case-Laws Indian Laws Tue, 20 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188192