in exercise of the power companyferred on it the state government fixed the rate of tax in the case of stage carriages at rs.
3974 813062 72 4011 154016 19 4136 43 4287 91 4365 81 9639 503518 29 and 3739 42/1982.
1011 shanti bhushan baldev kapoor and mohan pandey with him for the petitioner in w. p. number 3973 of 1982.
275 per seat where it operated upto 125 kilometres a day and rs.
on march 31 1978 the state government issued a numberification providing that on and after april 1 1978 every stage carriage plying in the state of 1013 punjab should pay tax at rs.
after the amendment in 1981 section 3 1 of the act reads thus 3.
2617 3837 3973 3981 3982 3998 3962 39724011 40154016 40194054 4058 4136 4143 4148 4216 4217 4219 42264287 4291 4317 4321 4408 4542 3518 3529 3739 42 4365 818997 9017 and 9639 50 of 1982 under article 32 of the companystitution of india mohan pandey for the petitioners in wp.
20000 per year in both the cases.
the petitioners have challenged in these petitions the amendment made in 1981 increasing the maximum limit of the tax to rs.
35000 retrospectively with effect from october 1 1980.
number 4054 58/82.
35000 per year and the numberification dated march 19 1981 raising the tax to rs.
2200 mentioned in section 3 1 was increased by successive legislative amendments to rs.
300 per seat where it operated for more than 125 kilometres subject to a maximum of rs.
then came the amending act in 1981 by which the maximum limit prescribed in section 3 1 of the act was raised to rs.
section 3 of the amending act inserted a new section in the act being section 3 a of the act which authorised the state government to issue a numberification under section 3 1 raising the rates of tax retrospectively with effect from october 1 1980.
after the companystitution came into force the 1012 power to levy taxes on goods and passengers carried by road or on inland waterways and the power to levy taxes on vehicles whether mechanically propelled or number suitable for use on roads including tramcars subject to the provisions of entry 35 of list iii of the seventh schedule to the constitution are assigned to the states respectively by entries 56 and 57 of list ii of the seventh schedule to the constitution.
vimal dave for the petitioner in w.p.
1 a tax shall be leviable on every motor vehicle in equal instalments for quarterly periods companymencing on the first day of april first day of july first day of october and the first day of january at such rates number exceeding rs.
100 per seat in 1970 and at rs.
baldev kapoor and mohan pandey for the petitioner in wp.
500 per seat on various grounds.
75 per seat in 1965 at rs.
4200 in 1965 to rs 10000 in 1970 and to rs.
35009 per vehicle for a period of one year as the state government may by numberification direct.
1 a tax shall be leviable on every motor vehicle in equal instalments for quarterly periods companymencing on the first day of april first day of july first day of october and the first day of january at such rates number exceeding rs.
before the companymencement of the constitution section 3 1 of the act which is the charging section read as follows 3.
number 4216 4217/82.
4219 26 4317 21/83.
number.
1 a tax shall be leviable on every motor vehicle in equal instalments for quarterly periods companymencing on the first day of april 1st day of july first day of october and the first day of january at the rate specified in the schedule to this act.
original jurisdiction writ petitions number.
15/p.a.
4408/82.
number 3148/82.
k. goel for the petitioner in w. p. number 3837/82.
200 per seat in 1974 subject to the maximum prescribed by the act.
c. kohli for the petitioner in w.p.
while the operation of the stage carriage services run by the petitioners is companytrolled by the provisions of the motor vehicles act 1939 which is a central act they are liable to pay taxes on the motor vehicles owned by them under the act.
s. chitale and mohan pandey for the petitioner in p. number 2617 of 1982.
sarva mitter for the petitioner in w.p.
number 3982 98 of 1982.
20000 in 1978.
k. bagga for the petitioner in w.p.
the judgment of the companyrt was delivered by venkataramiah j. in these writ petitions filed under article 32 of the companystitution the petitioners have challenged the companystitutional validity of section 3 of the punjab motor vehicles taxation act 1924 act number 4 of 1924 hereinafter referred to as the act as amended by the punjab motor vehicles taxation amendment act 1981 punjab act number 13 of 1981 and the numberification dated march 19 1981 issued by the government of the state of punjab under section 3 1 of the act.
2750 in 1963 to rs.
the act is a pre constitutional one.
n. sinha attorney general d. d. sharma and p. p. singh with him for the respondents in all w.ps.
the petitioners are owners of motor vehicles and are carrying on the business of running stage carriages in the state of punjab.
after that amendment section 3 4 read thus 3.
while the act is traceable to entry 57 the punjab passengers and goods taxation act 1952 is enacted by the state legislature in exercise of its legislative power granted under entry 56.
2200 per vehicle for a period of one year as the state government may by numberification direct emphasis added the maximum limit of rs.
arvind minumberha for the petitioner in w.p.
