Supreme Court of India

All Kerala Distributors Association, Kottayam Unit, Represented by its Secretary v. The State of Kerala & Anr.

Neutral citation
Reported as [2022] 17 S.C.R. 971
Bench A. M. Khanwilkar, Abhay S. Oka and C. T. Ra Vikumar JJ.
Decided 27 July 2022

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.

What the Court ordered

In view of the above, these appeals must fail and the same are dismissed with costs.

Judgment, page 41

From the headnote

Kerala Motor Vehicles Taxation Act, 1976 – ss.4(7) , 4(8), 15 – Kerala Motor Vehicles Taxation (Amendment) Act, 2005 – Ke rala Motor Transport Worker’s Welfare Fund Act, 1985 – s. 8A – Motor Vehicles Act, 1988 – Challenge to constitutional validity of ss.4(7) , 4(8), 15, 1976 Act and s.8A , 1985 Act – Held: The 1988 Act does not cover the field of the manner of levy of vehicle tax and collection thereof – The same is covered by the State legislations – Considering the scheme of the State legislations, it is incompr ehensible to countenance the argument that the two provisions (of 19 88 Act on

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