(1.) CONSTITUTIONAL validity of the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 ('the Act') is impugned in this batch of seventeen petitions.
(2.) BROADLY stated, grounds are : (a) Want of legislative competence in the State legislature. (b) Colourable exercise of legislative power. (c) Violation of freedom of inter-State trade and commerce declared by Article 301 of the Constitution. (d) Vice of double taxation. (e) Arbitrariness.
(3.) STATE Governor promulgated the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Ordinance, 1987 ('the Ordinance') on 30/09/1987 after receiving instructions from the President as required under Article 213 (1) of the Constitution. The Act which repeals the said Ordinance received the President's assent on 18/12/1987. The object of the Act will be crystal clear from the following Statement appended to the Ordinance :
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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