KRISHNAN NAYAR Vs. STATE OF KERALA

JUDGEMENT

(1.) S.3 of the Travancore - Cochin Vehicles Taxation Act, 1950, reads as follows:

(2.) In exercise of the powers conferred by S.3(1) of the Act, the Government of Travancore - Cochin directed that the tax shall be levied at Rs. 30/- for every seated passenger (other than the driver and the conductor) which the vehicle is permitted to carry, and at Rs. 10/- for every passenger (other than a seated passenger, the driver and the conductor) which the vehicle is permitted to carry. The notification in that behalf is dated 20-7-1950. By a notification dated 25-6-1954, the rate of Rs. 10/- was reduced to Rs. 7-8-0. By a subsequent notification dated 15-4-1955, the rates were reduced from Rs. 30/- to Rs. 25/- and from Rs. 7-8-0 to Rs. 6-4-0.

(3.) S.18(1) of the Travancore - Cochin Vehicles Taxation Act, 1950, reads as follows: