Judgment

MATHEW, J.:- In the Civil Appeals, the questions for consideration are whether the enhancement of motor vehicles tax on omnibuses imposed by G. O. No. 2044-Home dated 20 9-71 by the Government of Tamil Nadu from Rupees 30 per seat per quarter to Rs. 1001- per seat per quarter is constitutionally valid and whether the distinction made between contract carriages and stage carriages in the matter of levy of vehicle tax offends Article 14 of the Constitution.

2. The writ petitions assail the validity of the aforesaid notification on the additional ground, namely, that the tax levied under the notification imposes restrictions on the freedom of trade, commerce and intercourse guaranteed by Article 301 of the Constitution and that as the notification is not law passed after obtaining the previous sanction of the President of India. the tax is invalid.

3. We take up for consideration Writ Petition No. 253 of 1973 and the judgment therein will dispose of the Civil Appeals and the Writ Petitions.

4. The petitioner is the owner of an omnibus which has a capacity to accommodate 54 passengers. He obtained a permit on 16-5-1968 to operate it as a contract carriage and was paying tax at the