G.D. ANKLESARIA Vs. STATE OF M. P.

JUDGEMENT

(1.) BY this writ petition, the constitutional validity of the Madhya Pradesh Motor Vehicles Taxation (Amendment) Act, 1985 (hereinafter referred to as the 1985 Amendment Act) has been challenged.

(2.) BY the 1985 Amendment Act, after sub -section (2) of section 3 of the M. P. Motor Vehicles Taxation Act 1947 (hereinafter referred to as the Act), sub -section 2 (a) of Section 3 of the Act bas been inserted. Sub -section 2 (a) inserted as aforesaid read as hereunder:

(3.) HAVING heard counsel for the petitioners and Shri S. L. Saxena, Dy. A.G. for the respondents, we find substance in this submission. The relevant entry which entitles the State Legislature to make an enactment of the present nature is Entry 57 of List II of the Seventh Schedule to the Constitution which reads as hereunder: