SARAT CHANDRA SHARMA AND ORS. Vs. STATE OF WEST BENGAL AND ORS.
LAWS(CAL)-1994-4-41
HIGH COURT OF CALCUTTA
Decided on April 27,1994

Sarat Chandra Sharma And Ors. Appellant
VERSUS
STATE OF WEST BENGAL AND ORS. Respondents

JUDGEMENT

Suhas Chandra Sen, J. - (1.)The petitioners are 76 in number. They are owners of buses which ply on contract carriage basis. Some of the buses are lying idle at the moment. The grievance of the petitioners is that the petitioners pay the tax levied by the West Bengal Motor Vehicles Tax Act, 1979. But an additional levy has been imposed by the West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989. According to the petitioners, this levy is unconstitutional on a number of reasons. The first point urged is that there was no reason to pass a separate Act for making this additional levy Sufficient power has been given by the West Bengal Motor Vehicles Tax Act, 1979 to levy additional tax.
(2.)This argument is without any substance at all. A further tax might have been imposed by making additional levy under the Act of 1979. But that cannot prevent the legislature from passing another Act to impose further levies.
(3.)The next point urged is that undue preference has been shown to the stage carriages, De luxe buses, Tourist buses. Express buses and buses owned of a company have been subjected to an annual rate of A additional tax amounting to Rs. 4,000.00.


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