TaxTMI 
TaxTMI 
1991 (4) TMI 448
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....ties. JUDGEMENT RANGANATH MISHRA, CJ. These are applications under Article 32 of the Constitution on behalf of petitioners who hold All India Tourist Permits granted under section 63(7) of the Motor Vehicles Act, 1939. corresponding to section 88(9) of the Motor Vehicles Act, 1988. The respondent- States in these writ petitions are Haryana, Punjab, Gujarat, Rajasthan and Madhaya Pradesh . There is a common Act- the Punjab Motor Vehicles Taxation Act, 1924- which is applicable to the States Punjab and Haryana. In each of the other States there is a similar separate legislation. Under the taxing power in the several Act provision has been made for taxation as also for levy of additional tax. It is the contention of the petitioners that the....
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....ed to be carried (ii) Weekly rate of ₹ 80 per passenger permitted to be carried. (iii)Daily rate of ₹ 16 per passenger permitteed to be carried. B. Luxury or tourist (i) Monthly rate of ₹ 360 Omnibuses per passenger permitted to be carried. (ii)Weekly rate of ₹ 120 per passanger permitted to be carried. (iii)Daily rate of ₹ 24 per passenger permitted to be carried. The validity of levy of this type came up for consideration before this Court in the case of the Automobile Transport (Rajasthan) Ltd.v. The State of Rajasthan and Ors., [1963] 1 S.C.R.491. Four learned Judges who constitued the ,majority held that the provisions of Rajasthan Motor Vehicles Taxation Act, 1951 did not violate the provisions of ....
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....t any function in relation to the developement and maintenance of a National Highway shall also be exercisable by the concerened State Government. Section 6 further empowers the Central Government to give directions to the State Government as to the carrying out of the provisions of the Act and section 8 authorises the Central Government to enter into an agreement with the State Government in relation to the developement and maintenance of the whole or part of a National Highway situated within the State including a provision for sharing of expenditure. Therefore, the State government is not altogether devoid of responsibility in the matter of developement maintenance of National Highway, though the primary responsibility is that of the Uni....
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....atisfied that there is sufficient nexus between the tax and passengers and goods carried on National Highways to justify the imposition." This view has been appoved in B.A. Jayaram and Ors.v. Union of India and Ors.,[1984] 1 S.C.C. 168. That case also relates to permit holders under section 63(7) of the Motor Vehicles Act, 1939, and challenge of the present type was negatived in the case. Law is settled that uphold levy of a tax of this type, what is necessary is existence of a nexus between the subject and the object of the levy and it is not necessary to show that the whole or substantial part of the tax collected is utilised. We are, therefore, satisfied that the demand of tax is not open to challenge and the plea raised against the....
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....a necessary halt for a short interval, during transit , cannot be said to be a vehicle 'kept' for use on roads in the State of Mysore. The word 'kept' has not been defined in the Act. It must , tharefore, be interpreted in its ordinary popular sense consistent with the context. The ordinary dictionary meaning of the word 'kept' is 'to retain', 'to maintain' or 'cause to stay or remain in place' or 'to detrain' or 'to stay or continue in specified condition, position etc.' It is something different from a mere state of transit or a course of journey through the State. It is something more than a mere stoppage or halt for rest, food or refreshment, etc. in the course of transit t....