Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]

special road taxes - road taxes - taxes - penalty - SC - Supreme Court - taxscan

The Supreme Court of India held that additional special road taxes are regulatory and compensatory in nature and upheld the constitutional validity of the levy of the same under Section 3A(3) of Himachal Pradesh Motor Vehicles Tax, 1972. Goel Bus Service Kullu etc., the respondent and several other similarly situated public transport operators challenged the…

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