JUDGMENT :

ALOK ARADHE, J.

1. In this batch of appeals, since, common questions of law and fact arise for consideration, they were heard analogously and are being decided by this common judgment. The issue in W.A. No. 3234/2010, W.A. No. 4805/2010 and W.A. No. 3575/2010, is whether a statute which was earlier declared unconstitutional can be given retroactive operation through fresh validating legislation enacted by the legislature. In W.A. No. 4152/2009, W.A. No. 4150/2009 and W.A. No. 4151/2009, the issue which arises for consideration is whether a writ of mandamus can be issued to the State Government to refund the amount despite upholding the validity of Karnataka Motor Vehicles Taxation (Second Amendment) Act, 2007 (hereinafter referred to as ‘the Act 2007’ for short). For the facility of reference, facts from W.P. No. 10489/2007 are being referred to.

FACTUAL BACKGROUND:

2. The petitioner in W.P. No. 10489/2007 (hereinafter referred to as ‘the petitioner’ for short) is a transport operator and is operating various vehicles by obtaining permits under the provisions of the Moto