The facts lie within a narrow companypass and they are as follows Sukhpal Singh is the owner of a tanker bearing registration No.
While doing so, the tanker crossed the U.P. border at Masaura and when it was about 8 kms.
On 26.2.2002, while carrying goods from Bhilai Steel Plant to Sonepat, the tanker in question entered the State of U.P and after unloading the goods returned from Sonepat.
The national permit granted was for Chattisgarh, Maharashtra, Uttar Pradesh and Andhra Pradesh.
Sukhpal was granted an authorization certificate on the basis of the national permit valid up to 14.2.2003.
MP 24C 0377.
WITH CIVIL APPEAL NOs.8875, 8881 to 8883, 8885, 8887 to 8890, 8893, 8895, 8897, 8900, 8903, 9591 AND 9592 OF 2003.
The said tanker is companyered by national permit granted by the Regional Transport Authority, Durg.
in the State of M.P., the vehicle was seized by the Assistant Regional Transport Officer, Lalitpur on 4.3.2002.
KAPADIA, J. These civil appeals by special leave are directed against the judgment and order of the High Court of Allahabad, declaring section 10 3 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 for short the 1997 Act as ultra vires articles 14 and 19 1 g of the Constitution.
