STATE OF ASSAM Vs. LABANVA PROBHA DEVI

JUDGEMENT

(1.) This appeal by certificate is directed against the order of the High Court of Assam declaring that the Assam Motor Vehicles Taxation (Amendment) Acts of 1963 and 1966 were repugnant to the Assam Motor Vehicles Taxation Act, 1936 (Assam Act 9 of 1936), hereinafter called the Principal Act, and, therefore, void, as they were made in contravention of the provisions of Art. 254 (2) of the Constitution.

(2.) The facts are in a small compass and they are as follows:The Principal Act came into force on March 1, l937. The assent of the Governor-General in Council was given under S. 35 of the Government of India Act, 1935. This Act imposes tax on motor vehicles in the Province of Assam. In 1955 the Principal Act was amended by Assam Act IV of 1956 and it had received the assent of the President. Subsequently the Principal; Act was amended by Act 15 of 1963 but the Bill was introduced in the Assam State Assembly with the previous sanction of the President and it came into force on April 1, 1963. Subsequent to the filing of the petition, out of which the present appeal has arisen, the Principal Act was again amended in the year 1966 and it came into force on April 1, 1966. The tax on the stage carriage motor vehicles was gradually raised under each amendment and under the last of the amendments a sum of Rs. 56 was imposed per seat. Under the last amendment Act the petitioner-respondent had to pay a sum of Rs. 1,680 as tax for the stage carriage she was plying.

(3.) The respondent filed a petition under Art. 226 of the Constitution in the High Court for declaring the mending Acts viod and for other reliefs.