V. K. SINGHAL, J.

( 1 ) VALIDITY of Section 4-B of the Karnataka Tax on Entry of Goods Act, 1979 and notification dated March 31, 1997 issued thereunder have been assailed in these petitions. The provisions of Section 4-B of the Act are as under : 4-B. Levy of tax.-- (1) Notwithstanding anything contained in Section 3, there shall be levied and collected a tax on the entry of any motor vehicle into a local area for use or sale therein by an importer which is liable for registration, or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988.

( 2 ) IT is submitted that the above provision is unconstitutional and ultra vires Article 404 (b) of the Constitution of India as the tax is sought to be levied on the entry of motor vehicle into the local area for consumption, use or sale therein, only when such motor vehicles are entered into the local area from any place outside the State. The motor vehicle coming from other part of the state and entering into the local area are outside the charging provision. The discrimination between the two types of the motor vehicle is hit by the provisions of Article 404 (a) of the constitution of India.

( 3 ) DEFINITI

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