JAI PRAKASH Vs. STATE OF U. P.

JUDGEMENT

(1.) Leave granted.

(2.) The question involved in all these appeals is the constitutional validity of Ss. 4 and 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (hereinafter referred to as "the Act"). In some appeals there is a specific challenge to an amendment to Sec. 6 in 2001 as also to a circular issued u/s. 67 of the Motor Vehicles Act, 1988 .

(3.) The first submission is that the Act was referable to Entry 56 of List II of the Seventh Schedule to the Constitution and that the State Legislature could levy the tax under the Act only on passengers.