 the travancore-cochin vehicles -   taxation (amendment and validation) bill, 1959(as introduced in lok sabha on 2nd september, 1959)  (amendment and validation) bill, 1959 ({as introduced in lok sabha)a bill furlhef" to amem the trovancorecochin vehicles taxation act, 1950, andbo provide for certain other connected matters btl it enacted- by parliament in the tenth year of the republic of india' as follows:-l 'ilhis, act may be called the travancore-cochin vehicles taxa- short title tiod! (amendment and: validation) act, 1959 s 2 (1) in schedule i to the travancqre-cochin vehicles taxtltion amendment act, 1950' (hereinafter refelted· to as the principal act),-t schedule t ravancore-cochin act xiv of 19s0 10 (i), in the headings to the second and third columns, for the oabbreviaiions "rs as ps", the abbreviations "rs np" shall be substituted; (ii) in item no2, for the entry in the second column under the heading "for vehicles fitted with pneumatic tyres", the entry "7 50" shall be substituted; is (iii) in item no3, in sub-items (b), (c), (d), (e), (f), (g), (h), (i) and (j), for the entries in the second column under the, heading "for vehicles fitted with pneumatic tyres", the following entries shall respectively be substituted, namely:-,"134 50 200 50 227 ~o 50 50 1 267 307 50 360 50 427 50 504 50 544 50"; 5 (iv) in item no4, in sub-item (ii) (a), for the entry in the second column under the heading "for vehicles fitted with pneumatic tyres", the entry "40 0" shall be substituted (2) the amendments made by sub-section (1) shall be deemed to have come into force on the 24th day of september, 1957 10 ~afe~;~on 3 (1) notification ii, no tb2-14667/57/pw, dated the 24th collection, september, 1957, issued under sub-section (1) of section 3 of the ~!;~~~es principal act, enhancing the rates of tax on certain vehicles, shall t~1 of be deemed to have been issued under the principal act, as amended  ehicles by this act, and to have come into force on the 1st day of october, is 1957 (2) notwithstanding anything contained in any judgment,' decree or order of any court, all taxes levied: or collected or purporting to have been levied 0 collected in pursuance of the notification referred to in sub-section (1) shall for ell purposes be deem- 20 ed to be, and to have always been, validly levied or collected, and accordingly-(a) all acts, proceedings or things done or taken by the government or by any officer of government or by any other authority in connection with the levy or collection of such taxes 2$ shall for all purposes be deemed to be, and to have always been, done or taken in accordance with law; (b) no suit or other proceeding shall be maintained or continued in any court against the government or any person or authority whatsoe'ver for the refund of any taxes so paid; 30 and (c) no court shall enforce any decree or order directing the refund of any taxes 10 paid repeal 4 the travancore-cochin vehicles taxation (amendment and j(eraja validation) ordinance, 1959, is hereby repealed  statement of objects and reasonssection 3 of the travancore-cochin vehicles taxation act, 1950, empowers the state government to levy a tax on every vehicle using any public road in the state, and further provides that the tax so levied shall not exceed the maxima specified in the schedules appended to the act under section 18 of the act, the state government were further given the power to amend the schedules by notification in the gazette 2 in the exercise of the latter power, the state government issued a notification on 24th september, 1957, amending schedule i of the act, enhancing the maximum rates of tax in respect of certain types of motor vehicles simultaneously, a second notification was issued on the same date, fixing enhal'lced rates of tax on certain types of motor vehicles, to take effect from 1st october, 1957 3 under a judgment given by the state high court in june, 1959, it has been held that section 18 (1) of the trevancore-cochin vehicles taxation act, 1950, in so far as it allowed the state government to enhance the maximum rates of tax prescribed by the legislature, as specified in the schedules appended thereto, was unconstitutional, on the ground that it exceeded the permissible limit of delegation of legislative authority in consequence of this decision of the high court, the levy of tax at the enhanced rates as introduced with effect from 1st october, 1957, ceased to have the authority of law 4 in the interests of the revenues of the state, it was considered necessary by the state government to validate the levy and collection of tax in accordance with the rates notified on september 24, 1957, and so, an ordinance, no 4 of 1959, was promulgated by the governor of kerala on 9th july, 1959 the present bill is intended to replace the ordinance by an act of parliament g b pant new delhi; the 31st august, 1959 muimum qua(terly tu cliiin ofvehic:lel foi"vehidts· fitted· with for othtlll pneumatic vehicles tyrel rs asps rs as p,  - - - - 2 invalid carriaps  - - 7 s 0 10 0 0 3 goada vebiclea  (a) 1')0; mtm!rcycle h'ucks dot< exceedinl' ~lba in weithtllded 33 0 0 -43 0 0 (b) good vehicles nat c!igcleodin 20 cwt in woipt jadca 67 0 0 100 0 0 (c)  goeb vehidetaloel iainl'ao-cwtbut notexceetljna' 30 cwtin, wtigbtladcn 133 0 0 200 0 o· (d) goods vehicles exceeding 30 cwt but not exceeding 45 cwt in weight laden 160 0 0 240 0 0 () goods yelriclh-escet!dinj4s·cwt burnot exceeclln, 60 tcwto in ~ jadai 200 o· 9 300 0 0 240 0 0 360 0 0 (f) 600divehiclee exceecim,'6e'cw:t but-not elllclolding 8, cmq ill, weilht ja4on     (r) goocli veiliolh u:omdtng '" cwt  1iutdotj~ ing lio cwt in wei&aulladcn   - 293 0 0 4-40 0 0 (h) goods vehicles exceeding lio cwt but not exceedina' lip' osrt in weight laden     360 0 0 540 0 0 (i) goods vehicles exceeding iso cwt but not exceeding iso cwt in weight laden    - 427 0 0 640 0 0 (j) goods vehicles exceeding iso cwt in weight laden 467 0 0 700 0 0 ,~  | maximum                                                   | quarterly     ||-----------------------------------------------------------|---------------|| tax                                                       |               || classes                                                   | of            || for other                                                 |               || vehicles                                                  |               || for vehicles                                              |               || fitted with                                               |               || pneumatic                                                 |               || lyres                                                     |               || rs                                                       |               || as                                                       | pa           || -                                                         |               || 4 motor vehicles plying for hire and uaed for the trans- |               || port                                                      |               || of                                                        | passcngen and || in                                                        |               || respect                                                   | of            || have been                                                 |               || islued                                                    |               || under                                                     |               || the                                                       |               || law                                                       |               || rclatm, to motor                                          |               || vehicles for the time being in                            |               || force-                                                    |               || -                                                         |               || -                                                         |               || (ii)                                                      |               || vehicles permitted to carry morc than                     | five          || j                                                         |               || 8oos-                                                     |               || (4)                                                       |               || for every scated passcnaer (other than the                |               || driver and the conductor) which the vehicle is            |               || permitted to carry                                        |               || -                                                         |               || -                                                         |               || -                                                         |               || -                                                         |               || 30                                                        | 0             || 4s                                                        |               || 0                                                         |               || it                                                        |               || -                                                         |               || -                                                         |               |a bill further to amend the travancore-cochin vehicles taxation act, 1950, and to provide for certain other connected matters the president has, in pursuance of clause (i) of article ii7 of the constitution of india, recommended to lok sabha, tke introduction of the bill m n kaul, secretary (shri govind ballabh pant, minister of home affairs) gipd-ls i-sss (8) ls-31-8-s9-16so 