JUDGMENT :

A.M. Khanwilkar, J.

1. These appeals involve challenge to the constitutional validity of sub-sections (7) and (8) of Section 4 [introduced by way of the Kerala Motor Vehicles Taxation (Amendment) Act, 2005,¹[for short, “the Amendment Act”] in the Kerala Motor Vehicles Taxation Act, 1976,²[for short, “the 1976 Act”], Section 15 of the 1976 Act and Section 8A of the Kerala Motor Transport Workers’ Welfare Fund Act, 1985,³[for short, “the 1985 Act”], inserted by Act 23 of 2005.

2. The thrust of the challenge is on the ground that the State Legislature by way of stated amendments to the welfare legislation has effectively bootstrapped the obligation to make contribution to the workers’ welfare fund with the obligation to pay tax for operating motor vehicles. In other words, the welfare legislation is intertwined with the compensatory legislation by the impugned Amendment Act of 2005 and together they substantially encroach and override the relevant provisions of the Central legislation i.e., the Motor Vehicles Act, 1988,⁴[for short, “the 1988 Act” or “the Central Act”, as the case may be] to paralyse the Stage and Goods Carriage Operation or to undermine the effectiveness of th