( 1 ) ALL these writ applications were taken up together as common questions of law are involved in all these matters.

( 2 ) BY these applications, the petitioners have challenged the West Bengal additional Tax and One-time Tax on Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIV of 2003), the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIX of 2003) and the West Bengal additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003 (West Bengal Act XX of 2003 ).

( 3 ) TO appreciate the contentions raised by the parties, it is necessary to state a brief history of promulgation of the statute relating to tax on Motor vehicles in West Bengal.

( 4 ) PRIOR to independence, the Bengal Motor Vehicles Tax Act, 1932 (Bengal act I of 1932) was the taxing statute by virtue of which taxes were imposed upon motor vehicles. After the coming into operation of our Constitution, the west Bengal State Legislature in 1979 enacted West Bengal Motor Vehicles tax Act, 1979 (hereinafter referred to as the "1979 Act") thereby repealing the bengal Motor Vehicles Act, 1932. 1979 Act was legislated by virtue of power conferred u