Hardeo Motor Transport Vs. State of M.P.
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Head Note
Constitution of India, 1950 - Article 14 , Motor Vehicles Act,1988 - Section 207
Equality before law - Payment of tax - Ascertainment of - The transport authorities of the State indisputably have a power to check a vehicle so as to ascertain whether payment of tax is being evaded - They have been conferred with the power to detain a vehicle - They can release the vehicle only when tax as demanded is paid - Even the power of the Court to release the vehicle has been taken away unless tax is paid and the Court can satisfy itself as to whether a tax is paid or not only on the receipt of the certificate issued by the transport authorities of the State - The power of the transport authorities, therefore, is very wide - Only because a wide power has been conferred the same by itself would not lead to a presumption that the same is capable of misuse or on that count alone the provisions of Article 14 of the Constitution of India would be attracted.
Motor Vehicles Act,1988 - Section 74 , Section 192-A
M.P. Motoryan Karadhan Adhiniyam, 1992 - Schedule I, Entry (4)(g), Expln.(7) (as amended by Adhiniyam 2004) - Validity of - Contract - Interpretation of Statutes - Contract carriage permit granted - Holder of permit is liable to comply with the conditions of permit - An allegation that they have been using their vehicles as stage carriage permits - They were asked to pay duty as if vehicles were plied without permit - Illegal - Clause (g) of Entry (4) of the First Schedule read with Explanation 7 - Is declared unconstitutional.
Topic(s)-
Important Decision(s)-
- Transport authorities of the State indisputably have a power to check a vehicle so as to ascertain whether payment of tax is being evaded with the power to detain a vehicle.
- Transport authorities of the State - can release the vehicle only when tax as demanded is paid.