Kumar, J

In all these writ petitions the petitioners have challenged the Constitutional validity of Section 4-B and 4-BB of the Karnataka Tax on Entry of Goods into Local Area Act, 1979, for short, hereinafter referred to as the ‘Act’ and the Notification No.FD41CET2003(iii) dated 26.07.2003 issued by the Government of Karnataka prescribing the rate of entry tax on the motor vehicles mentioned therein.

2. The petitioners are all dealers registered under the provisions of the Karnataka Sales Tax Act, 1957 and Karnataka Tax on Entry of Goods into Local Areas Act, 1979. As the Constitutional validity of the aforesaid provisions are under challenge, it is not necessary to set out the facts of each case.

3. Section 4-B of the Act was the charging Section in respect of levy of entry tax on motor vehicles. The said Section was inserted in the Act for the first time with effect from 01.04.1995 by the Karnataka Tax on Entry of Goods (Amendment Act), 1994 (Karnataka Act No.45 of 1994). Number of writ petitions were filed before the High Court challenging the Constitutional validity of Section 4-B of the said Act on the ground that it is ultra vires Articles 301 and 304(a) of the C