In Brief
Kerala motor vehicle permit holders challenged State amendments requiring proof of motor transport workers welfare fund contribution payment before vehicle tax acceptance. They argued the amendments created unconstitutional "bootstrapping" of liabilities and repugnancy with the central Motor Vehicles Act, 1988. The Supreme Court upheld the State legislation, finding no repugnancy because the 1988 Act does not regulate tax levy or collection methods. The Court held that complementary State legislation on taxation (Entry 57, State List) and welfare (Entries 23-24, Concurrent List) may coexist without conflict. The amendments ensure vehicle owners discharge both liabilities timeously while protecting informal-sector workers. The Court affirmed High Court safeguards allowing appellants to obtain interim certificates upon payment of 50% disputed welfare dues.
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