Court : Guwahati
..... has the power to acquire land for the purpose of building, maintenance, management and operation of a national highway or part thereof and on such acquisition, the land shall vest absolutely in the central government free from all encumbrances. what is significant to note is that for declaration of national highway, ..... area, the apex court held that in developing and maintaining the highway, which fall within the municipal area, the state government is facilitating the flow of passengers and goods along the national highway. this apart, in the international tourist corporation (supra) the municipality were providing other facilities on the highway, such as ..... , lighting, traffic controlling halting places for busses and trucks, amenities for passengers and it was for this reason that the court held that it cannot be said that the state government conferred no benefit and rendered no services in .....
Tag this Judgment!Court : Guwahati
..... in basing the taxes on passenger capacity or loading capacity, the legislature has merely evolved a method and measure of compensation demanded by the state, but the taxes are still compensation and charge for ..... the expanses incurred in providing them are born by the state out of whatever source it may be. in the cases under our consideration the tax is based on passenger capacity of commercial buses and loading capacity of goods vehicles ; both have some relation to the wear and tear caused to the roads used by the buses. ..... ltd. (supra), described as the narrow view, was that taxation simpliciter was not within the ambit of article 301 and a tax, on the movement of goods or passengers, did not necessarily connote impediment or restraint in the matter of trade and commerce. drawing a distinction between laws of taxation, which are enacted for the purpose of general .....
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