Supreme Court of India
Mohan Das N. Hegde (dead) through Lrs. v. State of Karnataka and Anr.
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From the headnote
Karnataka Motor Vehicle Taxation (Amendment) Act, 1997- Classification of vehicles based on value for levy of 'life time tax' - Reasonableness of-Held : As the State is competent to levy and collect tax under Entry 57 List-II of the seventh schedule to the Constitution, levy based on value cannot be struck down as unreasonable. Appellant had challenged the validity of Karnataka Motor Vehicle taxation (Amendment) Act, 1997 on the ground that levy of'life time tax' on the value of the car exceeding 1500 CC is arbitrary, discriminatory and hit by Article 14 of the Constitution. Single Judge held
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