The Automobile Transport (Rajasthan) Ltd. vs State of Rajasthan & Others (1962)
The Court upheld the Rajasthan Motor Vehicles Tax as a regulatory measure under Article 301, allowing indirect trade regulation while forbidding direct restrictions.
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The Court upheld the Rajasthan Motor Vehicles Tax as a regulatory measure under Article 301, allowing indirect trade regulation while forbidding direct restrictions.
Supreme Court delivers its opinion on the 1963 Bill proposing amendments to the Sea Customs Act, 1878 and the Central Excises and Salt Act, 1944.
The Court held that valid revenue taxes within legislative power don’t violate Article 19(1)(g), but discriminatory or colourable taxes can be struck down.
The judgment upheld minority institutions’ autonomy under Article 30, balancing their rights with reasonable State regulation in secular education.