RISHAL SINGH . vs STATE OF U.P. . — C.A. No. 3451/2000

Summary of C.A. No. 003451/2000 (Rishal Singh v. State of U.P.) The Supreme Court dismissed civil appeals challenging the constitutional validity of the U.P. Motor Vehicles Taxation Act 1997. The Court held the Act is referable to Entry 57 (vehicle taxes) rather than Entry 56 (passenger taxes) of the Constitution's 7th Schedule, and upheld tax levies on vehicles regardless of actual usage. The Court found no discrimination between state and private operators, and no arbitrariness in the tax rates, allowing the legislation to stand. This case analysis is maintained by casestatus.in based on publicly available court records.