M/S. MOTOR INDUSTRIES CO. LTD. vs DY. COMMNR OF COMMERCIAL TAXES . — C.A. No. 1979/1998

Summary: The Supreme Court dismissed Motor Industries Co. Ltd.'s appeal challenging tax levies by Karnataka's Deputy Commissioner of Commercial Taxes. The appellant contended that two ordinances (1992) authorizing the tax had lapsed under Article 213(2) of the Constitution before the replacement Act (Act No. 3 of 1995) was enacted, leaving no valid law to authorize taxation during the interim period. The Court upheld the High Court's decision, holding that since Act No. 3 of 1995 was given retrospective effect from May 1, 1992, all taxes levied were deemed valid as if the Act had always existed, making Section 5(2)'s saving clause merely clarificatory. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.