SARDAR NANAK SINGH . vs STATE OF U.P. . — C.A. No. 3452/2000

Summary of C.A. No. 003452/2000 (Sardar Nanak Singh v. State of U.P.) The Supreme Court dismissed consolidated appeals challenging the constitutional validity of Sections 4 and 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997. The Court held that the Act is referable to Entry 57 of List II (vehicle taxation) rather than Entry 56 (passenger taxation), and upheld the tax levy on public service vehicles regardless of actual usage. The Court rejected claims of discrimination against private operators compared to State Road Transport Corporation and upheld the State Government's power to prohibit tax recovery from passengers. This case analysis is maintained by casestatus.in based on publicly available court records.