JUDGMENT

S.B. Sinha, J. - Leave granted.

Constitutional validity of Clause (g) of Entry IV of the First Schedule of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 (for short "the 1991 Act") as amended by Madhya Pradesh Motoryan Sanshodhan Adhiniyam, 2004 read with Explanation (7) of the First Schedule thereof is in question in these appeals which arise out of a judgment and order dated 28.06.2005 passed by a Division Bench of the High Court of Madhya Pradesh at Jabalpur.

2. Appellants herein are holders of contract carriage permits. On allegations that they have been using their vehicles as stage carriage permits, the vehicles were detained. They were asked to pay duty as if the vehicles were being plied without any permit.

3. The Parliament enacted Motor Vehicles Act, 1988 (for short "the 1988 Act") to consolidate and amend the law relating to motor vehicles in exercise of its legislature power under Entry 35, List III of the Seventh Schedule of the Constitution of India. The said Act is a self-contained code.

4. "Permit" has been defined in Section 2(31) to mean "a permit issued by a State or Regional Transport Authority or an authority prescribed in this behalf under th