JUDGMENT

RANGANATH MISRA, C.J.I. :—These are applications under Art. 32 of the Constitution on behalf of petitioners who hold All India Tourist Permits granted under S. 63(7) of the Motor Vehicles Act, 1939 corresponding to S. 88(9) of the Motor Vehicles Act, 1988. The respondent-States in these writ petitions are Haryana, Punjab, Gujarat, Rajasthan and Madhya Pradesh. There is a common Act the Punjab Motor Vehicles Taxation Act, 1924 - which is applicable to the States of Punjab and Haryana. In each of the other States there is a similar separate legislation. Under the taxing power in the several Acts provision has been made for taxation as also for levy of additional tax. It is the contention of the petitioners that the demand of additional tax is neither compensatory nor regulatory and, therefore, the levy is violative of Art. 19(1)(g) read with Art. 301 of the Constitution. In regard to the, States of Punjab and Haryana a special contention has been raised to the effect that R. 8(v) of the Punjab Motor Vehicles Taxation Rules, 1925 provides total exemption from liability of tax if the vehicle is brought into Punjab and kept for use within the State for a period not exceeding 30