Judgment

MATTHEW, J.:- In these appeals, the question for consideration is whether the amendment to the Mysore Motor Vehicles Taxation Act, 1957 (hereinafter referred to as the Act ) by introducing item No. 4-A in Part A of the Schedule to the Act by the Mysore Motor Vehicles Taxation (Amendment) Act 1972, is constitutionally valid By the amendment, tax in respect of motor vehicles which are covered by contract carriage permits has been raised from Rs. 35/- to Rs. 100/- per seat per quarter.

2. Before the High Court, the respondents challenged the validity of the Amendment Act on the ground that it violated their fundamental right under Article 14 and the right to freedom of trade, commerce and intercourse guaranteed under Article 301 of the Constitution The ground of challenge under Art.14 was that contract carriages were similarly situated as stage carriages with respect to the purpose of the Act and that enhancement of vehicle tax on contract carriages alone offends that Article. The High Court held that the enhancement of the tax on contract carriages alone violated Article 14 and declared that the amendment was void. The High Court, therefore, allowed the petitions, without go