N. Kumar, J.

1. These appeals are preferred against the common order passed by the learned Single Judge in Mrs. Bhagyalakshmi Radhakrishna Holla and Others v State of Karnataka and Others, 2013(1) Kar. LJ. 619 upholding the amendment to the Karnataka Motor Vehicles Taxation Act, 1957 (Act Nos. 14 and 29 of 2012). The appeals are taken up for consideration together.

2. The appellants are in the business of renting the motor cabs on daily basis to various companies as well as individuals. In case of renting cabs to individuals, bills are drawn on the basis of number of kilometers run by the motor cabs whereas in respect of the companies or firms the invoices are raised on the basis of the number of hours hired and the fixed number of kilometers. They were paying the annual tax in respect of their motor cabs and were getting their permits renewed. They also used to get fitness certificates every year at the time of payment of taxes. The appellants were subjected to tax under Section 3(1) of the Karnataka Motor Vehicles Taxation Act, 1957 (hereinafter referred to as "Act') as per item 4(1)(b) of Part "A' to the Schedule thereto at the rate of Rs. 100/- for every passenger permi