Supreme Court of India
J. Srinivasa Rao v. Govt. of A.P. and Anr.
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From the headnote
Andhra Pradesh Motor Vehicles Taxation Act, 1963; Section 3 and Notification dated 27.4. 1993 issued thereunder: Levy of tax on Motor vehicles/Maxi Cab-Enhancement of rate oftax Amendment in the provision by issuing a Notification-Challenge to Dismissed by High Court-On appeal, Held: Since the Act provides for compensat01y nature of tax, it must be construed having regard to the purport and object for its levying-Proviso to Section 3 of the Act provides for statutory injunction limiting power ofi the State to enhance rate of tax Jt could be given an appropriate meaning to prevent clear
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