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Apr 04 2016

Pondicherry Contract Carriage Owners' Association rep. by its Presiden ...

Court: Chennai

Decided on: Apr-04-2016

imposed a tax of a fixed amount per seat or berth per entry, upon omni buses hired on contract carriage for a period not exceeding 7 days, 30 days and 90 days. Challenging the validity of the said … in nature; (ii) that the purported object of the levy is to address the issue of misuse of contract carriage permits by operators and hence, the same is bad in law; and (iii) that the levy is violative

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