Supreme Court of India

State of Maharashtra & Ors. Etc. v. Madhukar Balkrishna Badiya & Ors. Etc.

Neutral citation
Reported as [1988] SUPP. 2 S.C.R. 482
Bench Sabyasachi Mukharji and L.M. Sharma JJ.
Decided 17 August 1988

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the Maharashtra Act as amended from time to time and mentioned hereinbefore, does not suffer from any vice of being not regulatory or compensatory taxation nor from the vice of being violative of Article 14 of the Constitution.

Judgment, page 13

From the headnote

Bombay Motor Vehicles Tax Act, 1958 (as amended by Maharashtra Act XIV of 1987, Maharashtra Act XXXIII of 1987 and Mahqrashtra Act IX of 1988)-Challenging validity of amended provi­ sions of-Whether levy of one-time tax on motor cycles or tricycles in the State was beyond the legislative competence of State Legislature and beyond Entry 57 of List II of Seventh Schedule. These Civil appeals and special leave petitions centred round one point, namely, the validity of the Bombay Motor Vehicles Tax Act, 1958 as amended by Section 3 of the Maharashtra Act XIV of 1987 and 'll> Section 6 of the said

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