Himachal Pradesh Motor Vehicles Taxation Act, 1972 – Section 3A(3) – Levy of Additional Special Road Tax – Constitutional Validity – Tax imposed under Section 3A(3) is regulatory in character and is not a penalty – Legislatures of the State have not only the power to make laws on the taxation to be imposed on motor vehicles as also the passengers and goods being transported by motor vehicles but also the power to lay down principles on which taxes on vehicles are to be levied –
SUPREME COURT OF INDIA FULL BENCH THE STATE OF HIMACHAL PRADESH AND OTHERS — Appellant Vs. GOEL BUS SERVICE KULLU ETC. ETC. — Respondent ( Before : Sanjay Kishan Kaul,…