MAHAKOSHAL TOURIST NAPIER TOWN Vs. STATE OF MADHYA PRADESH
SUPREME COURT OF INDIA (FROM: MADHYA PRADESH)
MAHAKOSHAL TOURIST, NAPIER TOWN
STATE OF MADHYA PRADESH
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(1.)Civil Appeal Nos. 5560, 5561 and 5562-5570 of 2002 @ S.L.P. (C) No. 4771 /1994, S.L.P. (C) No. 5034/94 and S.L.P. (C) Nos. 4516-4524/1995 :
Leave is granted.
(2.)This batch of appeals arises from the common judgment and order of the High Court of Madhya Pradesh (Jabalpur Bench) passed on February 9, 1994 in various writ petitions filed by bus operators holding All-India Tourist permits.
(3.)The State of Madhya Pradesh passed the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 (for short, 'Act 25 of 1991') under Entry 57 of List II of the Seventh Schedule to the Constitution. The said Act was subsequently amended by Act 26 of 1991. Act 25 of 1991, thus amended, was challenged before the High Court of Madhya Pradesh, inter alia, on the ground of lack of legislative competence. The High Court repelled the contention and dismissed the writ petition (Misc. Petition No. 39 of 1992) on 1st October, 1992. Subsequently, Act 25 of 1991 was again amended by Act 10 of 1993, which was also questioned but it was upheld by the High Court in Jabalpur Bus Operators Association and others v. Union of India and others. (Misc. Petition No. 1646 of 1993), reported in 1993 MPLJ 992. The scope of challenge in this batch of writ petitions is with regard to the absence of a machinery for assessment of tax for the vehicles plying on the basis of All India Tourist Permit in the State of Madhya Pradesh and denying them refund of tax for the period they were not used or kept for use in the State of Madhya Pradesh.
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