A. R. Somnath Iyer, J.

( 1 ) BY consent of parties Writ Petition No. 1367 of 1961 is treated as also being on the cause list today for hearing.

( 2 ) IN these fifteen cases we are principally concerned with the constitutionality of the Mysore motor Vehicles (Taxation on Passengers and Goods) Act, 1961 (Mysore Act No. 10 of 1961)which was a law made by the Legislature of the new State of Mysore to provide for the levy of tax on passengers and goods carried in stage carriages and public carrier vehicles in the State of mysore. This Act received the assent of the President on May 31, 1961, although it is admitted that at the stage when the bill was introduced or moved in the Legislature of the State, the previous sanction of the President had not been obtained. Under the scheme of this enactment, the constitutionality of which is impugned by the petitioners, a tax on passengers, luggage and goods carried in stage carriages as defined by the impugned Act and a tax on goods carried by public carrier vehicles as defined again by the Act, were imposed. The tax imposed by Section 3 (1) (i) on passengers, luggage and goods carried by stage carriages was a sum equal to ten percentum of the

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