https://www.taxtmi.com/caselaws?id=280514 The Supreme Court upheld the validity of Acts 18 and 34 of 1971, confirming that the tax is on passengers and goods, not on the income of operators. The retrospective validation of levy and collection of taxes was deemed lawful and reasonable. The legislature was competent to amend Section 43 of the Motor Vehicles Act, 1939, to include tax within fare retrospectively. The petitions and appeals were dismissed, and the decision of the Kerala High Court was upheld. en-us Tue, 20 Nov 1973 00:00:00 +0530 Wed, 08 May 2019 12:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280514 The Supreme Court upheld the validity of Acts 18 and 34 of 1971, confirming that the tax is on passengers and goods, not on the income of operators. The retrospective validation of levy and collection of taxes was deemed lawful and reasonable. The legislature was competent to amend Section 43 of the Motor Vehicles Act, 1939, to include tax within fare retrospectively. The petitions and appeals were dismissed, and the decision of the Kerala High Court was upheld. Case-Laws Indian Laws Tue, 20 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280514