https://www.taxtmi.com/caselaws?id=432887 The Supreme Court allowed the appeals, setting aside the High Court's judgment and upholding the validity of Section 3-A(3) of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1999, along with related notifications. The Court determined that the tax was regulatory and compensatory, falling within the State Legislature's legislative competence. It emphasized judicial restraint in tax legislation interference, stating that taxing statutes should be approached with more latitude than laws concerning civil rights. The Court found no conflict between the State and central legislation, with the tax serving to augment road maintenance revenue. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432887 The Supreme Court allowed the appeals, setting aside the High Court's judgment and upholding the validity of Section 3-A(3) of the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act, 1999, along with related notifications. The Court determined that the tax was regulatory and compensatory, falling within the State Legislature's legislative competence. It emphasized judicial restraint in tax legislation interference, stating that taxing statutes should be approached with more latitude than laws concerning civil rights. The Court found no conflict between the State and central legislation, with the tax serving to augment road maintenance revenue. Case-Laws Indian Laws Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432887