https://www.taxtmi.com/caselaws?id=49415 The Supreme Court upheld the validity of the retrospective operation of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961. The Court found that the retrospective operation did not alter the character of the tax, was within the legislative competence of the Bihar Legislature, and imposed reasonable restrictions under Articles 19(1)(f) and (g) and Article 304(b) of the Constitution. Consequently, the appeals challenging the retrospective operation were dismissed, and costs were awarded against the appellants. en-us Mon, 11 Feb 1963 00:00:00 +0530 Mon, 25 Aug 2014 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49415 The Supreme Court upheld the validity of the retrospective operation of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961. The Court found that the retrospective operation did not alter the character of the tax, was within the legislative competence of the Bihar Legislature, and imposed reasonable restrictions under Articles 19(1)(f) and (g) and Article 304(b) of the Constitution. Consequently, the appeals challenging the retrospective operation were dismissed, and costs were awarded against the appellants. Case-Laws VAT and Sales Tax Mon, 11 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49415