The main legal point established in the judgment is that the amendment in section 13 of the Taxation Act, prescribing penalty for tax evasion, was within the legislative competence of the State and did not violate the provisions of section 192-A of the MV Act.

K.K. Trivedi, J.

This judgment will govern the disposal of all the aforesaid writ petitions. The hearing of the bunch of these writ petitions was done as common questions of law have been raised in all petitions, calling in question the Constitutional validity of the amendment made in section 13 of the M.P. Motoryan Karadhan Adhiniyam, 1991 (hereinafter referred to as the 'Taxation Act' for brevity). However, for the convenience, the facts are taken from Writ Petition No. 1430/2014 (Nihal Ahmed vs. State of Madhya Pradesh and others). The petitioner, transporter, has called in question initially the M.P. Ordinance dated 5-10-2009, by which amendment in the Taxation Act was made. Since the Ordinance was made an Act thereafter on 22-12-2009, by way of amending the reliefs, the said amending Act is called in question now. The Constitutional validity of the provisions of amended Act have been called in question, on the ground that the same runs contrary to the provisions of section 192-A of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'MV Act' for brevity). To bring home the challenge, it is contended that the Apex Court in the case of M.P.A.I.T. Permit Owners Assn. and Another Vs. State of Madhya Pradesh, (2004) 1 SCC 320 has already laid down the law, wherein similar amendment in section 16 of the Taxation Act, were said to be invalid as the same were made in contravention to the provisions of the MV Act. It is further submitted that in view of the law laid down by the Apex Court in the case of Hardev Motor Transport Vs. State of M.P. and Others, AIR 2007 SC 839 such an Act of the respondents-State was violative of the provisions of Article 256 of the Constitution of India, and thus, the Act was liable to be struck down.

2. Per contra, it is contended by the respondents-State that law is differently made. The MV Act does not contain any provision with respect to the action to be taken in case of tax evasion by the owners of the motor vehicles. Precisely, for the said purposes exercising the power in terms of Entry 56 and 57 of List II in VII Schedule of Constitution of India, the Taxation Act has been made by the State. Section 13(1) of the Taxation Act, prescribes for penalty for nonpayment of tax or in breach of the license condition. However, no procedure is prescribed for taking action against the transporters who are evading the tax liability and for that reason, the amendment has been made in the Taxation Act in exercise of legislative power by the State Legislature, which is not in contravention of any provisions of section 192-A of the MV Act and, as such, challenge to the said amendment made in the Act is not sustainable. The law laid down by the Apex Court as relied on by the petitioners would not be attracted, on the other hand, in terms of the law laid down by the Apex Court in the case of State of U.P. and Others Vs. Sukhpal Singh Bal etc. etc., AIR 2005 SC 3324 it is to be held that the amendment in the Taxation Act is properly made by the State Government. It is, thus, contended that the petitions are liable to be dismissed.

3. We have heard learned counsel for the parties at length, perused the record and examined the law.

4. To understand, what is the object of making of the Taxation Act, we have to refer to the object and reasons of making of such law. The statement of object and reasons of Act No. 25/1991, basically prescribes that there were two sets of law for motor vehicle tax made in the Madhya Pradesh, known as Madhya Pradesh Motor Vehicle Taxation Act, 1947 (hereinafter referred to as 1947 Act for short). There was yet another law made for the said purposes, known as M.P. Motor Vehicle (Taxation of Goods) Act, 1962. The 1947 Act was dealing with the taxation on the motor vehicles, whereas the 1962 Act was dealing with the Goods Tax to be levied on the goods to be transported by motor vehicles. To amalgamate both the laws and to achieve the object of prescribing a uniform taxation la