https://www.taxtmi.com/caselaws?id=190993 Presidential sanction under Article 304(b) does not prevent judicial review of whether a restriction on trade and commerce is reasonable and in the public interest. A motor vehicles tax and surcharge need not be compensatory or regulatory if the restriction is otherwise justified; reduced profitability alone does not establish that the levy destroys the transport business or unreasonably restricts the right to carry on business under Article 19(1)(g). Differential treatment of a territorially distinct region and inter-State operators may be constitutionally valid where each is governed by different historical and statutory regimes. The validating levy was sustained against challenges under Articles 301, 304(b), 19(1)(g) and 14. en-us Thu, 21 Aug 1969 00:00:00 +0530 Thu, 16 Mar 2017 10:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190993 Presidential sanction under Article 304(b) does not prevent judicial review of whether a restriction on trade and commerce is reasonable and in the public interest. A motor vehicles tax and surcharge need not be compensatory or regulatory if the restriction is otherwise justified; reduced profitability alone does not establish that the levy destroys the transport business or unreasonably restricts the right to carry on business under Article 19(1)(g). Differential treatment of a territorially distinct region and inter-State operators may be constitutionally valid where each is governed by different historical and statutory regimes. The validating levy was sustained against challenges under Articles 301, 304(b), 19(1)(g) and 14. Case-Laws Indian Laws Thu, 21 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190993