Judgment

RAY, C. J. :- These matters raise questions on the validity of legislative measures of levy and collection of tax on passengers and goods carried by stage carriages and public carrier vehicles. Stage carriages carry passengers and public carriers carry goods. The validity of the Kerala Motor Vehicles (Taxation of Passengers and Goods Amendment) Act, 1970 for the sake of brevity called Act 18 of 1971 as well as the Motor Vehicles (Kerala Third Amendment) Act, 1971 for the sake of brevity called Act 34 of 1971 is challenged.

2. The petitioners in the writ petitions and the appellants in Civil Appeals are operators of stage carriages in the State of Kerala.

3. The question which fall for consideration in these matters are these. First, does Act 18 of 1971 levy a tax on the income of operators? Second, is the retrospective validation of levy and collection of taxes by Act 18 of 1971 legal? Third, is it competent to the legislature to amend S.43 of the Motor Vehicles Act, 1939 called the 1939 Act by Act 34 of 1971 to include retrospectively tax within fare.

4. Section 43 of the 1939 Act lays down that the State Government may, from time to time by notification in the Official Gazet