While dismissing the Writ Petition filed by Advocates, the Andhra Pradesh High Court has held that the collection of tax under the Motor Vehicle Taxation Act and toll of fees under the National Highway Rules don’t add up to Double Taxation.
The petitioners are advocates, who filed a Writ Petition expressing that they are owners of motor vehicles, they have paid road tax at the time of purchase of the vehicles and the payment of toll tax will be extra to the lifetime tax paid by them. The petitioners additionally expressed that delinquency of toll tax by specific dignitaries will add up to infringement of Article 14 of the constitution of India.
The Petitioners are satisfied that, the exclusion is accessible just for NHAI or some other government association involving such vehicles for investigation, review, development of National Highways, and the maintenance thereof. Rule 11 of the National Highway Fee (Determination of Rates and Collection) Rules, 2008 excludes the specific class of people from payment of expenses, and the issue in the matter to award the exception has as of now been settled by Karnataka High Court on account of Narasimha Vasudeva Mahale v. Chief Engineer.
National Highway Division in the above case it was held that, far beyond what one reason these vehicles might have been excluded from the payment of toll tax. One of them could be the security of the high dignitaries going in the vehicles. The vehicles wherein the dignitaries travel which have been absolved from payment of toll tax are a class separated and consequently the arrangement made is sensible and the equivalent doesn’t add up to segregation.
The division seat containing Justice Satish Chandra Sharma and Justice N.Tukaramji depending the Judgment conveyed by the Madras High Court on account of State Lorry Owners’ Federation, Tamilnadu v. the Superintending Engineer, wherein it has been held that “the collection of tax under the Motor Vehicles Taxation Act and levy of fees under the National Highway Rules do not amount to double taxation”.
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