The State and other authorities have preferred these writ appeals assailing order dated 10/03/2016, passed in Writ Petition No.28063/2015 and connected matters. By that order, the learned Single Judge of this court has held that Explanation 2 to Section 3 of Karnataka Motor Vehicle Taxation Act, 1957 (hereinafter, referred to as “the Act”, for the sake of brevity) inserted by the Karnataka Motor Vehicles Taxation (Amendment) Act, 2014 (hereinafter referred to as “the Amendment Act, 2014”) is unconstitutional and ultra vires the Constitution. Consequently, the demand raised on the respondent-petitioners were quashed. In order to arrive at the said conclusion, learned Single Judge held that, the Amendment Act, 2014 had not removed the basis of the decision in Mahesh C. Gandhi vs. D.C. for Transport, Belgaum [2005 (5) KLJ 362] (Mahesh Gandhi). It is further held that payment of lifetime tax continues to be dependent on registration or reregistration under Sections 40 and 47 of the Motor Vehicles Act, 1988 (hereinafter referred to as the “MV Act, 1988”, for short), as t