https://www.taxtmi.com/caselaws?id=432887 A State levy on transport vehicles plying without a valid permit or in breach of permit conditions was treated as a valid regulatory and compensatory impost within the State's taxing power under Entries 56 and 57 of List II. The Court reasoned that a tax does not cease to be a tax merely because breach of statutory conditions triggers it, and upheld the measure as linked to road construction, maintenance and public revenue protection. It also found no repugnancy with the Motor Vehicles Act, 1988, because the Central penal provision under Section 192A operated in a different field and the two laws were cumulative. Lump sum special road tax and the implementing notifications were likewise sustained. 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 A State levy on transport vehicles plying without a valid permit or in breach of permit conditions was treated as a valid regulatory and compensatory impost within the State's taxing power under Entries 56 and 57 of List II. The Court reasoned that a tax does not cease to be a tax merely because breach of statutory conditions triggers it, and upheld the measure as linked to road construction, maintenance and public revenue protection. It also found no repugnancy with the Motor Vehicles Act, 1988, because the Central penal provision under Section 192A operated in a different field and the two laws were cumulative. Lump sum special road tax and the implementing notifications were likewise sustained. Case-Laws Indian Laws Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432887