( 1 ) THESE petitions under Art. 226 of the Constitution, have been referred to a Division Bench.

( 2 ) THE petitioners in W. P. Nos. 7595, 7791, 7792, 7794, 7873, 8125, 8129 to 8131 and 8431 of 1979, are Industrial establishments which run Omni Buses and or Mini-Omni Buses for conveying their employees from their houses to their respective factories and vice- versa. The petitioners in W. P. Nos. 5481 to 5492, 5508 to 5513, 5580 to 5587, 5844 to 5860, 5935 to 5942, 6333 to 6339, 6576 to 6579, 6866, 6867, 7134 to 7141, 7326 to 7328, 7820 to 7833, 7837, 7838, 7854, 7874 to 7876, 7886, to 7897, 8055, 8056, 8067 to 8071,. 8074, 8077, 8078, 8105, 8106; 8107, 8110 to 8113 and 8509 of 1979, are all operators of stage carriages in Karnataka. Both categories of petitioners have challenged in these petitions the enhancement of the tax on their motor Vehicles under the Karnataka Taxation and Certain o'ther Laws (Amendment) Act, 1979 (hereinafter referred to as the Taxation Amendment Act.)

( 3 ) BEFORE referring to and dealing with the contentions of the petitioners, it is useful to 'set out 'the law relating to the levy of tax on motor vehicles in Karnataka State.

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