https://www.taxtmi.com/caselaws?id=280514 A levy imposed on passengers, luggage and goods carried by stage carriages and public carriers was held to be a tax on passengers and goods, with the operator functioning only as the collecting agency; the rate expressed as a tax in the rupee was merely the measure of the levy, not its character. Retrospective validation of levy and collection was upheld because it cured doubts in collection without creating a new impost, and the tax had already been treated as part of the fare. The Legislature was also competent to amend the motor vehicle law retrospectively to permit fares to be fixed inclusive of tax, as the amendment was clarificatory and validated the existing fare structure. 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 A levy imposed on passengers, luggage and goods carried by stage carriages and public carriers was held to be a tax on passengers and goods, with the operator functioning only as the collecting agency; the rate expressed as a tax in the rupee was merely the measure of the levy, not its character. Retrospective validation of levy and collection was upheld because it cured doubts in collection without creating a new impost, and the tax had already been treated as part of the fare. The Legislature was also competent to amend the motor vehicle law retrospectively to permit fares to be fixed inclusive of tax, as the amendment was clarificatory and validated the existing fare structure. Case-Laws Indian Laws Tue, 20 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280514