This decision targets the widespread practice where revenue agents often working with informal enforcers stop vehicles on roads to collect levies that are not backed by law.

End multiple taxation: Many drivers and transporters were paying the same or similar levies multiple times across states and local governments.

Improve security: Illegal checkpoints create security risks and are often used for extortion.

Lower cost of doing business: Road levies increase transport costs, which feed into higher prices of goods.

Promote lawful collection: Taxes and levies should be collected through approved channels, not on the roadside.

No more roadside collection of taxes or compulsory stickers by unauthorized agents.

Any levy must be clearly backed by law and collected via formal payment systems.

Drivers and businesses can challenge or report illegal checkpoints and collections.

This aligns with ongoing tax and fiscal reforms focused on:

Simplifying taxes

Reducing harassment and extortion

Improving compliance through transparency rather than force

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