BUNDELKHAND M.VIKRAM TAXI,TEMPO FED.,U.P vs STATE OF U.P. . — C.A. No. 3777/2000

Summary of C.A. No. 3777/2000 The Supreme Court dismissed the appeal challenging the constitutional validity of the U.P. Motor Vehicles Taxation Act, 1997 (Sections 4 & 6). The court held the tax is valid under Entry 57 of List II (vehicle tax), not Entry 56 (passenger tax), and rejected claims of discrimination between private operators and SRTC. No orders on costs; liberty granted to raise issues regarding Section 6(1-A) tax during the 2001 Ordinance suspension if demanded. This case analysis is maintained by casestatus.in based on publicly available court records.