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GOPINATH P.
Sanithjan S. , S/o. Sadeerjan – Appellant
Versus
Union Of India, Through Its Secretary, Ministry Of Road Transport & Highways, New Delhi (PIN – 110001) – Respondent
JUDGMENT :
(Gopinath P., J.)
These writ petitions have been filed challenging the demand and collection of tax under the provisions of the Kerala Motor Vehicle Taxation Act, 1976 (hereinafter referred to as the 1976 Act) on tourist vehicles holding a permit in terms of the provisions contained in the All India Tourist Vehicles (Permit) Rules, 2023 (hereinafter referred to as the 2023 Rules) which were brought into force in supersession of All India Tourist Vehicles (Authorisation or Permit) Rules, 2021 (hereinafter referred to as the 2021 Rules).
2. It is the case of the petitioners that upon the tourist vehicles operating in more than one State obtaining a permit under the provisions of the 2023 Rules, no further 'authorisation fee/border tax' can be collected under the provisions of the 1976 Act. According to the petitioners, the 2021 Rules provided for the collection of authorisation fees/border tax by respective State Governments for plying of tourist vehicles having an All India Permit within the respective States and the quantum of such authorisation fee/border tax was also specified in the 2021 Rules. It is stated that, on 18.04.2023, the Union of India, in exercise of the po
Subordinate legislation cannot impose taxes unless explicitly authorized by the parent statute, reaffirming the supremacy of plenary legislation.
The tax imposed under Section 3A(3) of the 1972 Act is regulatory in character and is not a penalty.
The Central Government can prescribe principles for vehicle taxation but lacks authority to set tax rates, which are within State jurisdiction.
The Central Government can prescribe principles for motor vehicle taxation, but the actual rates are within the exclusive domain of the States under the MV Act.
The Supreme Court upheld the validity of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Amendment and Validation Act, confirming the imposition of the tax on passengers while allowing ope....
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