Tamil Nadu Omini Bus Owners Association Vs. State of Tamil Nadu Omini
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Head Note
Constitution of India, 1950 - Article 226 , Article 265 , Article 301 , Motor Vehicles Act,1988 - Vehicles Taxation
Vehicles Taxation - T.N. Motor Vehicles Taxation (Amendment) Act, 1998 - Insufficient pleadings - Increase in tax rates - Challenge to constitutional validity - Petitioner failed to file proper pleadings in respect thereof - High Court dismissed the petition - Held, appellant-petitioner was to formulate ground of challenge based on some statistical data as to disproportionality of tax rate - Such initial burden cast on appellant not discharged - Sketchy petitions made before High Court without requisite details and available data - Order of dismissal or petition upheld - However, considering that questions of public importance are involved, appellant allowed to withdraw civil appeals with liberty to file proper petition.
Topic(s)-Vehicles Taxation