Judgment

VENKATARAMIAN, J. :- In these writ petitions filed under Art. 32 of the Constitution, the petitioners have challenged the constitutional validity of Section 3 of the Punjab Motor Vehicles Taxation Act, 1924 (Act No. 4 of 1924) (hereinafter referred to as "the Act") as amended by the Punjab Motor Vehicles Taxation (Amendment) Act, 1981 (Punjab Act No. 13 of 1981) and the Notification dated March 19, 1981 issued by the Government of the State of Punjab under Section 3 (1) of the Act.

2. The petitioners are owners of motor vehicles and are carrying on the business of running stage carriages in the State of Punjab. While the operation of the stage carriage services run by the petitioners is controlled by the provisions of the Motor Vehicles Act, 1939, which is a Central Act, they are liable to pay taxes on the motor vehicles owned by them under the Act. The Act is a pre-Constitutional one. After the Constitution came into force, the power to levy taxes on goods and passegers carried by road or on inland waterways and the power to levy taxes on vehicles, whether mechanically propelled or not suitable for use on roads including tramcars, subject to the provisions of Entry 35 of Li