ORDER

1. LEAVE GRANTED.

2. THE QUESTION INVOLVED IN ALL THESE APPEALS IS THE CONSTITUTIONAL VALIDITY OF SECTIONS 4 AND 6 OF THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1997 (HEREINAFTER REFERRED TO AS "THE ACT"). IN SOME APPEALS THERE IS A SPECIFIC CHALLENGE TO AN AMENDMENT TO SECTION 6 IN 2001 AS ALSO TO A CIRCULAR ISSUED UNDER SECTION 67 OF THE MOTOR VEHICLES ACT, 1988.

3. THE FIRST SUBMISSION IS THAT THE ACT WAS REFERABLE TO ENTRY 56 OF LIST II OF THE SEVENTH SCHEDULE TO THE CONSTITUTION AND THAT THE STATE LEGISLATURE COULD LEVY THE TAX UNDER THE ACT ONLY ON PASSENGERS.

4. THE SUBMISSION IS SOUGHT TO BE SUPPORTED WITH REFERENCE TO THE LEGISLATIVE HISTORY OF THE ACT AND ALSO WITH REFERENCE TO THE STATEMENT OF OBJECTS AND REASONS FOR THE ACT. AS FAR AS THE LEGISLATIVE HISTORY IS CONCERNED, IT WAS STATED THAT UNDER THE GOVERNMENT OF INDIA ACT, 1935, "MECHANICALLY PROPELLED VEHICLES" WERE TAXABLE UNDER ENTRY 20 OF LIST III. IN EXERCISE OF THIS POWER, THE UTTAR PRADESH MOTOR VEHICLES TAXATION ACT, 1935 HAD BEEN ENACTED. A DISTINCTION WAS DRAWN IN THIS ACT BETWEEN "GOODS VEHICLES" AND "PASSENGER VEHICLES" FOR THE PURPOSES OF LEVYING TAX. AS FAR AS THE GOODS VEHICLES WERE CONCERNED,