K. SHIVASLIANKAR BHAT, J.

( 1 ) IN all these writ petitions, the petitioners are challenging the validity of the karnataka Motor Vehicles Taxation (Amendment) Act, 1987 (Karnataka Act No. 8 of 1987) (here in a fter referred to as the "impugned Act"), so far as the said Act relates to the increase of the tax on the State carriage vehicles on inter-State routes under part A of the Schedule. In other words, the petitioners are aggrieved by the sub-items (3-A) (a) and (4-A) (a) of Item No. 4 of the said part. Consequential reliefs are sought. The impugned Act is challenged as violative of Articles 14 and 301 of the constitution of India. All the petitioners are inter-Stale stage carriage operators. The substance of their grievance is that, they have been discriminated in the matter of taxation as against similar operators who operate intra-State.

( 2 ) PRIOR to the impugned Act, the Karnataka Motor Vehicles Taxation Act, 1957 was substantially amended in the year 1986 as per the Karnataka Motor Vehicles taxation (Amendment) Act, 1986; inter alia, this Act substituted the entire schedule to the Act. Item 4 in Part A of the Schedule provided for the levy of tax in respect of the motor vehicles enumerated under the said item. Sub-item (3) of this item 4 provided for the tax payable in respect of the vehicles permitted to carry more than 12 persons, the total mileage of which does not exceed 100 kms. per day. In such a situation, the tax is levied at the rate of 200/- per every seated passenger which the vehicle is pennitted to carry. The other clause is not relevant here for our purpose. As per sub-item (4), this tax rate was fixed at Rs. 250/- per every seated passenger when the vehicles are pennitted to carry more than 12 persons and the total milage of which exceeds 100 kms. per day. Thus a distinction was made in the matter of tax rate depending upon the distance permitted to be used by the vehicle. An explanation is provided at the end of the Schedule after Part C. Clause 4 of the explanation which is relevant for our purpose reads thus:"where in pursuance of any agreement between the Government of Karnataka and the Government of any other State, lax in respect of any stage carriage, plying on a route lying partly in the State of Karnataka and partly in the other state, is payable to the Government of Karnataka only, the tax in respect of such vehicles shall be calculated on the total distance covered by the stage carriage on such route. "in other words, the explanation provides for the computation of the distance so as to include the route in the other State, though, the vehicle is registered in the State of karnataka, provided the vehicle is pennitted to ply on the entire route in pursuance of any agreement between the two States.

( 3 ) IN the year 1987, under the impugned Act, some of the items in the schedule to the Act were amended. The Schedule as such continued as substituted in the year 1986- In these petitions, we are concerned with the insertion of sub-item (3-A) and (4-A) in Item 4 of Part A of the Schedule. As per sub-item (3-A), rate of tax was enhanced to Rs. 250/- for every seated passenger which the vehicle is permitted to carry, when the vehicle is permitted to carry more than 12 persons and the total distance covered by the vehicle does not exceed 100 kms. per day in the inter-State routes. However, in respect of the similar vehicle which is permitted to cover a distance of more than 100 kms. the rate of tax is Rs. 300/- per passenger as per sub-item (4-A ). The resultant position was that, in the case of an intra-State operator, the rate of tax would be Rs. 200/- per passenger when the vehicle is permitted to cover a distance not exceeding 100 kms. In identical circumstances, if the vehicle operates on an inter-State route, the rate of tax is Rs. 250/ -. Similarly, in the case of a vehicle permitted to cover a distance of more than 100 kms. on an intra-State route, the tax rate is Rs. 250/- when the distance e

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