AIR 1986 HIMACHAL PRADESH 33 ::(1985) Sim LC 18 ::(1984) ILR HP 515 ::ILR 1984 Him Pra 515

Himachal Pradesh High Court

Hon'ble Judge(s): H. S. Thakur , J

Constitution of India , Art.13, Art.14, Art.265, Art.226— Bona fide tourists travelling by vehicles permitted under S.63(7), Motor Vehicles Act -Tax under Himachal Pradesh Passengers and Goods Taxation Act, 1955 - Exemption showed for vehicles registered in other States should be available also for those registered in Himachal Pradesh - Notification exempting only the former was held to violate Art.14. Himachal Pradesh Excise and Taxation Department Notification No.19-8/71-E and T -Sectt. Dt. 19-7-75. Himachal Pradesh Passengers and Goods Taxation Act (15 of 1955) , S.10— Punjab Passengers and Goods Taxation Act (16 of 1952) , S.10— By the notification issued by the Governor of Punjab on 11-2-60 in exercise of the power under S.10 of the Punjab Passengers and Goods Taxation Act, 1952, bona fide tourists carried by tourist taxi cars were exempted from the tax payable under S.3 of the Act. On reorganization of that State, S.10 of the Himachal Pradesh Passengers and Goods Taxation (Amendment and Extension) Act, 1968, inter alia, saved all rights, privileges and liabilities acquired, accrued and incurred under the Punjab Act. But by Notification dated 197-75 the Himachal Pradesh Government sought to confine the benefit of exemption to tourists carried by vehicles visiting Himachal Pradesh with permit under S.63(7), Motor Vehicles Act issued by any....