Judgment

Kapadia, J.—This civil appeal by grant of special leave is filed by assessee against the judgment and order dated 23.2.2000 of the Karnataka High Court in Writ Appeal No. 7000 of 1999 upholding the constitutional validity of Karnataka Motor Vehicle Taxation (Amendment) Act, 8 of 1997 (hereinafter referred to as “the said 1997 Act”).

2. The appellant was the owner of “Opel Astra” which was taxed on “value basis” under the impugned 1997 Act. The said 1997 Act was challenged on the ground that the levy of “life time tax” on the value of the car exceeding 1500 CC was arbitrary, discriminatory and hit by article 14 of the Constitution.

3. By order dated 29.6.1999, the learned Single Judge held that the vehicle costing Rs. 6 lacs and above constituted a different class by itself and, therefore, levy cannot be said to be discriminatory and violative of article 14 of the Constitution.

4. Aggrieved by the said judgment, the appellant herein carried the matter in appeal to the Division Bench, which, while upholding the decision of the learned Single Judge, dismissed the writ appeal. Hence, this civil appeal.  ­

5. Mrs. Kiran Suri, learned counsel appearing on behalf of the appellant subm