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itself indicated in entry
57 of List If of the 7th Schedule to the Constitution which
confers powers ... referred to.
(2) The power of taxation under Entry 57 List II cannot
exceed the compensatory nature which must have
Supreme Court of India
impugned tax does not
satisfy the requirements of Entry 57 because even if the vehicle is not
intended ... passengers carried by road or on inland
waterways.
Entry 57 Taxes on vehicles, whether mechanically propelled or not,
suitable
Supreme Court of India
Rajasthan High Court
Birla Cement Works And Anr. vs State Of Rajasthan And Ors. on
Rajasthan High Court
Constitution of India and violative of Entry 56 and 57 of List II of
Seventh Schedule to the Constitution ... road, no tax can be levied as per Entry 56
and 57 of List II of Seventh Schedule
Gujarat High Court
Schedule of the Constitution. Schedule VII List II Entry
57 empowers the State Government to impose tax on vehicles ... State Government in view of Section
246(3) and Entry 57 List II of Schedule VII of the Constitution.
However
Uttaranchal High Court
Madras High Court
K.M. Vijayan, Senior Advocate vs State Of Tamil Nadu Represented By
Madras High Court
manufacture i.e. an excise duty not referable to
entry 57 of List II of the 7th Schedule, but referable ... impugned Taxation Act is exercise of legislative power
under entry 57, List 11 of the 7th Schedule, the tax being
Patna High Court
legislation as per Entry 56
and Entry 57 List II of Seventh Schedule to the Constitution of India
and within ... Adhiniyam, 1991 is an
enactment under Entry 56 and Entry 57 List II of Seventh Schedule to
the Constitution
Madhya Pradesh High Court
such vehicles are to be levied".
Entry 57 of List II of Schedule VII in the State List ... vehicles belongs exclusively to the
State Legislature under Entry 57 of the List II.
9. Levy
Madras High Court
beyond the
competence of the State legislature under Entry 57 of the
List II Schedule 7 of the Constitution ... powers
levying tax on a motor vehicle under Entry 57 of List II of the
VIIth Schedule of Constitution
Punjab-Haryana High Court
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