H.C. MISHRA(DEAD) THROUGH LRS. . vs STATE OF U.P. . — C.A. No. 2383 - 2384/2000

Case Summary: C.A. No. 2383-2384/2000 Court: Supreme Court of India | Date: September 14, 2004 | Bench: Justices Ruma Pal & Arun Kumar Outcome: Appeals dismissed. The Court upheld the constitutional validity of Sections 4 and 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997, holding the tax is referable to Entry 57 (vehicle tax) rather than Entry 56 (passenger tax) of the Constitution's 7th Schedule. The 2001 amendment imposing additional tax on vehicles carrying 9+ persons was sustained. No costs awarded. The Court reserved judgment on liability during the suspension period of Ordinance 22/2001, permitting appellants to raise this separately if demanded. This case analysis is maintained by casestatus.in based on publicly available court records.