Judgment

SABYASACHI MUKHARJI, J. :- These civil appeals and special leave petitions centre around one point, namely, the validity of the Bombay Motor Vehicles Tax Act, 1958 as amended by S. 3 of the Maharashtra Act, XIV of 1987 as well as S. 6 of the said Act as amended by Maharashtra Act XXXIII of 1987 as well as the Maharashtra Act IX of 1988.

2. The Bombay Motor Vehicles Tax Act, 1958 prior to its amendment in 1987 provided for levy of tax on vehicles annually or quarterly. In 1987, by S. 3 of the Maharashtra Act No. XIV of 1987, sub-section (1C) was added to provide for levy of one time tax at 15 times the annual rate on all motor cycles used or kept for use in the State. The said provisions further provided that in case of motor cycles used or kept for use by a company or other commercial organisation, the one time tax was to be levied at thrice the rate. Section 6 of the Maharashtra Act 14 of 1987, added sub-sec. (6) to S. 9 of the principal Act. The new sub-sec. (6) enabled a registered owner of motor cycle or tricycle to obtain refund of "one time tax" in cases where (a) the vehicle is removed outside the State, and (b) the registration of vehicle is cancelled due to scrappin