ORDER

Delay condoned.

Leave granted.

We have heard learned counsel on both sides.

2. These appeals by special leave arise against the judgments dated 18.10.1990 and 18.2.1991 of the Division Bench of the High Court of Karnataka made in W.P. Nos.14029-036/89 and 159/91. The appellant had introduced by the Karnataka Motor Vehicles Taxation (Amendment) Act 14 of 1989, sub-section (4) of Section 3 which reads as under :

"Amendment of Section 3 :- After sub-section (3) of Section 3 of the Karnataka Motor Vehicle Taxation Act, 1957 (Karnataka Act 35 of 1957) (hereinafter referred to as the principal Act), the following shall be inserted, namely :-

(4) Notwithstanding anything contained in sub-sections (1) and (2), a special additional tax at the rates specified in Part-D of the Schedule shall be levied on motor vehicles suitable for use on roads carrying passengers or goods in excess of the permitted capacity of the vehicles.

(5) Insertion of new Part D after Part C and before the Explanation, the following shall be inserted, namely :-

Item Class of Vehicle Special additional tax for No. each occasion on which