AIR 2000 RAJASTHAN 294

Rajasthan High Court

Hon'ble Judge(s): B. S. Chauhan , J

(A) Rajasthan Motor Vehicles Taxation Act (11 of 1951) , S.4— Road Tax - Charge of - Is leviable only by State Govt. - Central Govt. cannot frame Rules for imposition of such tax - Recommendations of Ministry of Transport prescribing composite fee for vehicles having All India Permit - Would be unenforceable till it is accepted by State Govt. (Para 8) (B) Rajasthan Motor Vehicles Taxation Act (11 of 1951) , S.4— Taxation of Motor Vehicles - Doctrine of Promissory estoppel - Would not apply against statute - State authorities could not thus be restrained from charging tax on basis of principles of estoppel. AIR 1999 P and H 130, Dissented from. Evidence Act (1 of 1872) , S.115— (Para 21) (C) Constitution of India , Art.226— Motor Vehicle Taxation - Scheme for charging composite fee on Tourist Vehicles holding All India Permit provided under Motor Vehicles (All India Permit for Tourist Transport Operators) Rules (1993) - Writ Court not empowered to direct executive authority to exercise its law- making power. The writ Court has no power, even indirectly, to require the executive to exercise its law-making power. It is neither l....