M.R. Shah, J.

1. As common question of law and facts arise in this group of petitions, all these petitions are heard, decided and disposed of together by this common judgment and order.

1.1 In all these petitions under Article 226 of the Constitution of India, the respective petitioners have prayed to declare sub-section (1A) of section 3 of the Bombay Motor Vehicles Tax Act, 1958 (hereinafter referred to as "Act, 1958") as ultra vires.

1.2 For the sake of convenience, Special Civil Application No. 4157/2012, which has been preferred by the petitioner-Ahmedabad Used Car Dealers' Welfare Association, be treated as a lead matter.

2. That sub-section (1A) of Section 3 of the Act, 1958 has been enacted by the Gujarat Act No. 5 of 2010 which has come into force with effect from 01.04.2010. That by the said provision, which is under challenge, there shall be a levy of tax on vehicles at the time of change of ownership due to sale of such vehicles. That the levy of such tax shall be in addition to the tax paid at the time of registration. Sub-section (1A) of Section 3 of the Act, 1958, which is under challenge, is as under:

"3(1A). Notwithstanding anything contained in sub-section (1