ORDER :

1. Delay condoned.

2. In this batch of civil appeals, the question which calls for consideration is whether imposition of additional tax on transfer of ownership of a vehicle under the second proviso to Section 4(1)(b) of the Rajasthan Motor Vehicles Taxation Act, 1951 is beyond the legislative competence of the State being outside the scope of Entry 57 of List II of Schedule VII of the Constitution of India.

3. The relevant part of Section 4 (charging section) of the 1951 Act, as amended by Rajasthan Finance Act, 2000, is extracted hereinbelow:

"4. Imposition of Tax - (1) Save as otherwise provided by this Act or by the Rules made thereunder or any other law for the time being in force, there shall be levied and collected on all motor vehicles used or kept for use in the State, -

(a) a tax, in respect of such vehicles, which are not covered by clause (b), (c) or (d), at such rates as may be specified in the State Government by notification in official gazette which shall not exceed 10% of the cost of the chassis/vehicle per annum:

Provided that where the rates are not specified, on quarterly or monthly basis, by the State Government, by notification in the official gazette, and