Ramaswami, J.

1. In all these cases, which have been heard together a common question of law arises for determination, namely, whether the provisions of the Bihar Taxation on Passengers and Goods (carried by Public Service Motor Vehicles) Act, 1961 (Bihar Act XVII of 1961), are constitutionally valid and operative.

2. On the 30th March, 1950, the Bihar Legislature enacted the Bihar Finance Act, 1950, (Bihar Act XVII of 1950) by which a tax was levied on passengers and goods carried by public service motor vehicles in Bihar. The Act received the assent of the President on the 1st April, 1950. The validity of the Act was challenged by the petitioners in Title Suit No. 60 of 1951, which was instituted on the 5th May, 1951, in the Court of the 1st Subordinate Judge of Gaya. The petitioners prayed in that suit for a declaration that the provisions of Part III of the Bihar Finance Act, 1950 , were unconstitutional, and for a permanent injunction restraining the State of Bihar from levying and realising the tax. A similar suit was instituted, namely, Title Suit No. 47 of 1951, on behalf of passengers and owners of goods for similar reliefs. Both these title suits were transfer-ed