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D. K. SINGH
Harish Kumar K. P. – Appellant
Versus
Union Of India, Represented By Secretary To Ministry Of Road Transport And Highways, Transport Bhawan, 1, Parliament Street, New Delhi – Respondent
JUDGMENT :
D. K. Singh, J.
Heard Mr George Varghese, Mr Jaykar K S, Mr Satyendra Kumar Jha (party-in-person), Mr S Muhammed Haneeff, Mr K Shaj, Mr Peeyus A Kottam, Mr K J Manu Raj, Mr Thomas T Varghese, Ms Ambily Premkumar, and Mr T R Vishnu learned Counsel for the petitioners; Ms T S Krishna learned DSG and Mr Muhammed Rafiq learned Special Government Pleader (Taxes).
Facts:
2. The petitioners in these writ petitions are the Central Government employees and employees of the Central Government Undertakings, including the Banks. The petitioners are aggrieved by the non-registration of their new vehicles under the Bharat Series (BH series) in the State of Kerala by the Transport Authorities. Therefore, the petitioners have filed these writ petitions seeking a writ of mandamus directing the respondent State Authorities to register their vehicles under the BH Series.
3. The Central Government has taken a host of citizen-centric steps to facilitate mobility, including the introduction of a new registration mark for new vehicles, i.e., “Bharat Series (BH-series)”, to facilitate seamless transfer of vehicles. An IT-based solution for vehicle registration has been evolved to achieve the said pu
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 Central Government can prescribe principles for vehicle taxation but lacks authority to set tax rates, which are within State jurisdiction.
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.
Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such c....
Motor Vehicle - Power/jurisdiction for assigning a new registration mark on a vehicle - Assignment of new registration mark but deem it proper to reiterate that if vehicle once registered in any Stat....
The court affirmed that tax paid by petitioners for transport vehicles up to 31.03.2015 in one successor state is valid in both states, prohibiting double taxation thereafter.
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