SOUMITRA BANERJEE Vs. STATE OF W B
LAWS(CAL)-2004-3-60
HIGH COURT OF CALCUTTA
Decided on
March 26,2004
CHITTARANJAN DAS,KASHINATH MONDAL,SUBRATA ROY,AJIT KUMAR BHUNIA,SWAPAN MONDAL,SOUMITRA BANERJEE,PURBO MIDNAPUR ZILLA TWO WHELLER OWNERS ASSOCIATION,MOHAN KUMAR PUTATUNDA,BISWAJIT DAS,ATANU BANDHU LAHIRI,ANIL SHIKARIA,SOMDEB DEY,PIYUSH BARMAN,BIJOY KUMAR SHAW,DEBABRATA BISWAS,ASRAFUL ISLAM,SK.REZAUL KARIM,KAMAL NANDI,MD.SAFIKUL ISLAM,TARUN KUMAR MITRA,AMAL DUTTA,AUTOMOBILE ASSOCIATION OF EASTERN INDIA
Appellant
VERSUS
STATE OF WEST BENGAL,STATE OF W.B.
Respondents
JUDGEMENT
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(1.) All these writ applications were taken up together as common questions
of law are involved in all these matters.
(2.) By these applications, the petitioners have challenged the West Bengal Additional Tax and One-time Tax on Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIV of 2003), the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIX of 2003) and the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003 (West Bengal Act XX of 2003).
(3.) To appreciate the contentions raised by the parties, it is necessary to state a brief history of promulgation of the statute relating to tax on Motor Vehicles in West Bengal.;
(2.) By these applications, the petitioners have challenged the West Bengal Additional Tax and One-time Tax on Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIV of 2003), the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIX of 2003) and the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003 (West Bengal Act XX of 2003).
(3.) To appreciate the contentions raised by the parties, it is necessary to state a brief history of promulgation of the statute relating to tax on Motor Vehicles in West Bengal.;
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