These petitions are heard and disposed of by this common order, as all the petitioners seek to challenge the constitutionality of the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014 (Hereinafter referred to as the KMVT Act, for brevity).

W.P. No. 594 of 2015

The petitioner is said to be a permanent resident of Kerala, presently employed with a private limited company at Bangalore. It is the case of the petitioner that his employment requires him to travel and stay for varied durations at other places in India. The petitioner is said to be the owner of a motor vehicle bearing registration number KL 8 AQ 495. He is said to have entered the State of Karnataka with the said vehicle on 15.7.2014. On 17.7.2014, the petitioner's vehicle is said to have been stopped in Karnataka, en route his journey to Kerala. The vehicle documents were said to have been seized by the authorities and he was called upon to pay lifetime tax applicable, in respect of the vehicle, as per the amended Act.

The petitioner had then approached the Supreme Court of India by way of a writ petition and the same has been disposed of by an order dated 10.10.2014, granting liberty to the petitioner to app