Judgment

Kapadia, J.—These civil appeals by special leave are directed against the judgment and order of the High Court of Allahabad, declaring section 10(3) of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (for short “the 1997 Act”) as ultra vires articles 14 and 19(1)(g) of the Constitution.

2. The facts lie within a narrow compass and they are as follows:

Sukhpal Singh is the owner of a tanker bearing registration No. MP-24C-0377. The said tanker is covered by national permit granted by the Regional Transport Authority, Durg. The national permit granted was for Chattisgarh, Maharashtra, Uttar Pradesh and Andhra Pradesh. Sukhpal was granted an authorization certificate on the basis of the national permit valid up to 14.2.2003.

3. On 26.2.2002, while carrying goods from Bhilai Steel Plant to Sonepat, the tanker in question entered the State of U.P. and after unloading the goods returned from Sonepat. While doing so, the tanker crossed the U.P. border at Masaura and when it was about 8 kms. in the State of M.P., the vehicle was seized by the Assistant Regional Transport Officer, Lalitpur on 4.3.2002.

4. On 5.3.2002, Sukhpal made an application for release of his vehicle on which t