VIJAYKUMAR NARANBHAI DHOLA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As common question of law and facts arise in this group of petitions, all these petitions are heard, decided and disposed of together by this common judgment and order.

(2.) That subsection (1A) of Section 3 of the Act, 1958 has been enacted by the Gujarat Act No.5 of 2010 which has come into force with effect from 01.04.2010. That by the said provision, which is under challenge, there shall be a levy of tax on vehicles at the time of change of ownership due to sale of such vehicles. That the levy of such tax shall be in addition to the tax paid at the time of registration. Subsection (1A) of Section 3 of the Act, 1958, which is under challenge, is as under:

(3.) Shri Ramkrishna B. Dave, learned Advocate has appeared on behalf of the petitioners and Shri Kamal Trivedi, learned Advocate General has appeared with Ms. Sangita Vishen, learned Assistant Government Pleader appearing on behalf of the State.