Section-20-Rajasthan motor vehicles taxation act,1951

ABHINAV JAIN (Querist) 19 January 2010 This query is : Open
Interpretation of section-20 of the Rajasthan motor vehicles taxation act,1951.?
Whether a state can levy taxes for using certain bridges, roads, etc..?

In my view it is the sovereign function of the state to provide for better facilities etc. etc..
However the accepted view is that in order to maintain such bridges, roads etc. expenditure is incurred and to maintain the same levy of toll-tax is correct.
please clarify before 20-01-2010; 09:30am

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