( 1 ) THESE petitions are directed against the levy and collection of 5% cess-tax levied under Section 3 of the Karnataka Motor Vehicles taxation Act, 1957 and Section 3-A of the Karnataka Act 7 of 1995 as illegal, unconstitutional and void. The petitioner wants a refund of tax made over by the petitioner for the schedule vehicles in terms of the schedule from 1-4-1995 till First Quarter and under Act 4 of 2002 effective from 15-4-2002.

( 2 ) THE pleadings of the parties are as under: the first respondent introduced an amendment to the Karnataka motor Vehicles Taxation Act, 1957. By an amendment a new power to imposition of cess was statutorily introduced. The amendment by Act no. 7 of 1995 inserted Section 3-A. Annexure-A is the notification. Section 3-A purported to levy and collect by way of cess-tax at the rate of 5% on the Motor Vehicles Tax levied under Section 3 of the Act. The purpose of the cess was for the Bangalore Mass Rapid Transit System. The said amendment was challenged in this Court in several petitions. Petitions were dismissed by this Court. Annexure-D is the order of the division Bench. Thereafter, the first respondent introduced an amendment by