Subsequent to the filing of the petition, out of which the present appeal has arisen, the Principal Act was again amended in the year 1966 and it came into force on April 1, 1966.
226 of the Constitution in the High Court for declaring the amending Acts void and for other reliefs.
145 of 1964.
The Judgment of the Court was delivered by Subbarao C.J. This appeal by certificate is directed against the order of the High Court of Assam declaring that the Assam Motor Vehicles Taxation Amendment Acts of 1963 and 1966 were repugnant to the Assam Motor Vehicles Taxation Act, 1936 Assam Act 9 of 1936 , hereinafter called the Principal Act, and, therefore, void as they were made in companytravention of the provisions of Art.
1680/ as tax for the stage carriage she was plying.
671.60 lakhs and the income was Rs.
The tax on the stage carriage motor vehicles was gradually raised under each amendment and under the last of the amendments a sum of Rs.
Appeal from the judgment and order dated December 1, 1966, of the Assam and Nagaland High Court in Civil Rule No.
Under the last amendment Act the petitioner respondent had to pay a sum of Rs.
They held that the Amending Acts of 1963 and 1966 were void and gave the petitioner respondent the reliefs asked for.
The petition was heard by a Division Bench of the High Court and the learned Judges delivered two separate but companycurrent judgments.
254 2 of the Constitution.
In 1962 63 the expenditure was Rs.
The respondent filed a petition under Art.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Ram Labhaya Obhrai, I. M. Obhrai, S.K. Mehta and K. L. Mehta, for the respondent.
1499.77 lakhs and the income was Rs.
The assent of the Governor General in Council was given under section 35 of the Government of India Act, 1935.
The following figures show the expenditure incurred on new roads and maintenance of old roads and the income from motor vehicles for 1 1963 1 S.C.R.491.
On the other hand, the State has filed a detailed affidavit.
75.58 lakhs.
The facts are in a small companypass and they are as follows The Principal Act came into force on March 1, 1937.
56/ was imposed per seat.
Hence the present appeal.
some years.
38 of 1967.
In 1965 66 the expend ture was Rs.
Subsequently the Principal Act was amended by Act 15 of 1963, but the Bill was introduced in the Assam State Assembly with the previous sanction of the President and it came into force on April 1, 1963.
In 1955 the Principal Act was amended by Assam Act IV of 1956 and it had received the assent of the President.
This Act imposes tax on motor vehicles in the Province of Assam.
V. Gupte, Solicitor General and Naunit Lal, for the appellants.
