( 1 ) IN this batch of writ petitions, the petitioners initially questioned the constitutionality of the Andhra Pradesh motor Vehicles Taxation (Amendment) Act, 1995 (for short "amendment Act 23 of 1995") by which the levy and collection of life tax has been enhanced from 5 % to 7% on the cost of the vehicle on four wheelers which are used for personal purpose. After hearing this batch of writ petitions, when the Court pointed out that by Amendment act 23/1995, the Legislature has only enhanced the rate of life tax from 5% to 7%, but the method of computing life tax on the basis of the unladen weight and value of the vehicle was introduced in case of four wheelers by Andhra Pradesh Motor vehicles Taxation (Amendment) Act, 1992 (for short "amendment Act 11 of 1992") and that Amendment Act 11 of 1992 was not challenged, some of the petitioners amended the prayers in the writ petitions so as to challenge the constitutionality of amendment Act 11/1992 also.

( 2 ) BEFORE dealing with the contentions raised by the petitioners in assailing the constitutionality of Amendment Act 11 of 1992 and Amendment Act 23 of 1995, it would be beneficial to briefly state the historical