Judgment

GAJENDRAGADKAR J. : The short question which these two appeals raise for our decision in regard to the validity of the retrospective operation of the Bihar Taxation on Passengers and Goods (Carried by Public Service Motor Vehicles) Act, 1961 (No. XVII of 1961) (hereinafter called "The Act ). It is true that the two writ petitions Nos. 916 of 1961 and 918 of 1961 filed by the appellants Rai Ramkrishna and others and M/s Road Transport Co., Dhanbad and others respectively in the High Court at Patna along with 18, others under Articles 226 and 227 of the Constitution had challenged the validity of the whole of the Act. The High Court held that the Act is valid both in its prospective as well as its retrospective operation in their appeals brought to this Court by special leave against the said judgment, the appellants do not challenge the conclusion of the High Court that the Act is valid in so far as its prospective operation is concerned; they have confined their appeals to its retrospective operation. Eighteen other petitioners who had joined the appellants in the High Court have accepted decision of the High Court and have not come to this Court in appeal.

2. Before dealing