1 I N THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR WRIT PETITION No. 5651 OF 2010 Anant P. Joshi v. State of Maharashtra & ors. ------------------------------------------------------------------------------------------------------ Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's and Registrar's orders orders ------------------------------------------------------------------------------------------------------------------- Mr. T.D. Mandlekar Advocate for the Petitioner. Mr. Joshi AGP for Res. 1 to 3. ..... CORAM: V.C. DAGA & A.B.CHAUDHARI, JJ. DATED : 13 th DECEMBER, _2010. Perused petition. Heard learned counsel for the parties. 2. The petitioner is challenging the levy of green tax, which is introduced by Ordinance dated 14.10.2010 to amend the Bombay Motor Vehicles Act, 1958 contending that the said Ordinance is violative of Articles 14, 19(1)(d) and 246 of the Constitution of India. 3. The first submission is that unless the vehicle is registered, no tax can be levied. Further submission is that even at the time of registration of vehicle, green tax cannot be recovered. In other words, 2 unless the vehicle is registered there is no authority in the State to collect the green tax. This submission made is devoid of substance. Payment of tax is a part of process of registration of vehicle under Motor Vehicles Act, as such contention raised is rejected. 4. The second submission is that the classification based on the age of the vehicle is violative of Article 14 of the Constitution. It is a rational criteria adopted by the legislative. The classification made cannot be faulted. 5. The third submission is that the vehicles coming from other States and vehicles owned by the Government are not levied with the green tax. As far as challenge on the score of Article 14 is concerned, it is the policy of the State Government again based on intelligible criteria. So far as the legislative competence of the State is concerned, same is also sought to be challenged. However, on examining Entry 57 of List II, the submission made is devoid of any substance. 6. In the above backdrop, for the reasons recorded, the petition being devoid of substance is dismissed in limine. There shall be no order as to costs. JUDGE JUDGE /TA/ 3