Supreme Court Upholds Levy of Special Road Tax on Transport Vehicle without Permit u/s 3-A of Himachal Pradesh Motor Vehicles Taxation Act

By Rasheela Basheer - On January 14, 2023 4:13 pm - 2 mins read
Supreme Court - Levy of Special Road Tax - Transport Vehicle - Himachal Pradesh Motor Vehicles Taxation Act - Road Tax on Transport Vehicle - Road Tax- taxscan

A division bench of the Supreme Court has upheld the levy of special road tax on transport vehicle without permit under section 3-A introduced vide the Himachal Pradesh Motor Vehicles Taxation (Amendment) Act holding that the same was within the legislative limits of the State Government. Earlier, the High Court, though upheld the power of…

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