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 approach this court. Hence, the present petition questioning the action of the respondents and the constitutional validity of the Amendment Act.

W.P. No. 28063 of 2015

The petitioner is said to be the owner of a car bearing registration number MH 14 DF 2854, registered in the State of Maharashtra. It is stated that on 26.5.2015, the petitioner's vehicle was said to have been intercepted at K.R. Puram, Bangalore, and the original documents pertaining to the vehicle are said to have been impounded by an inspector of Motor Vehicles. He was called upon to pay life time tax on the vehicle, in accordance with the amended Act. Hence the petition.

W.P. No. 22682 of 2015

The petitioner is said to be an Advocate by profession and has established offices at Bangalore, Puduchari, Chennai and New Delhi. The petitioner is said to be the owner of a motor vehicle registered in Puduchari. The vehicle, while plying in Karnataka was said to have been intercepted and the documents pertaining to the vehicle have been impounded, demanding payment of life time tax, hence the petition.

W.P. No. 26102 of 2015

The petitioner is said to be a resident of Kerala and is the owner of a motor vehicle registered in Kerala, while she was on a visit to Bangalore, her vehicle has been seized on the ground that she is liable to pay life time tax on the vehicle, in terms of the amended Act. Hence the writ petition.

2. The learned Senior Advocate, Shri Aditya Sondhi, appearing for the counsel for the petitioner in W.P. No. 594 of 2015 and leading the arguments for the counsel for the petitioners in the connected cases, contends that the Karnataka Motor Vehicles Taxation Act, 1957 (Hereinafter referred to as the ‘KMVT Act’ for brevity) is enacted in exercise of the powers conferred on the State legislature under Entry 57 of List II of the Seventh Schedule to the Constitution of India, while the Motor Vehicles Act, 1988 (Hereinafter referred to as the ‘MV Act’ for brevity) is enacted by the Parliament in exercise of powers conferred on it under Entry 35 of List III.

It is pointed out that Section 40 of the MV Act requires the owner of a motor vehicle to obtain registration of the same, by a registering authority in whose jurisdiction he has his residence or place of business, where the vehicle is normally kept. Section 47 of the MV Act lays down that when a motor vehicle registered in one State has been kept in another State, for a period exceeding twelve months, the owner of the vehicle shall apply to the registering authority, within whose jurisdiction the vehicle then is, for the assignment of a new registration mark and present the certificate of registration to that authority.

Section 3 of the KMVT Act seeks to levy a tax on all motor vehicles suitable for use on roads, at the rates speci