MANMOHAN VIG DELHI Vs. STATE OF HARYANA

JUDGEMENT

(1.) This writ petition is really covered by the judgment pronounced by us on Dec. 15, 1980, in, M/s. International Tourist Corporation etc. etc. v. The State of Haryana, C. As. Nos. 638, 656, 786 and 2632/79 etc. etc. decided on 15-12-1980 : (reported in 1981 Tax LR 289 (SC)). Shri S. N. Kacker, learned Counsel, however, urged that there was no material before us in that case to justify a conclusion that the State Government incurred any expenditure in connection with the national Highways to justify imposition of a tax of a compensatory and regulatory nature. He invited our attention to the budget of the Haryana Government to show that no expenditure was incurred in connection with the development, construction, improvement and maintenance of National Highways in the State of Haryana. There is no substance in the submission. We have pointed, out in our judgment that the State Government incurs expenditure in connection with National Highways not by directly constructing or maintaining National Highways but by facilitating the transport of goods and passengers along the National Highways in various other ways such as lighting, traffic control, amenities for passengers halting places for buses and trucks etc. etc.

(2.) The petition is, therefore, dismissed.