Radhakrishnan, J.

Constitutional validity of sub-sections (7) and (8) of Section 4 of the Kerala Motor Vehicle Taxation Act, 1976, introduced by the Motor Vehicle Taxation (Amendment) Act, 2005, Act 24 of 2005 and Section 15 of the Act are under challenge before us on the ground that they are inconsistent with the provisions of Section 81 of the Motor Vehicles Act, 1988 and are also vitiated by colourable exercise of power and hence unconstitutional and void.

2. Petitioners are aggrieved by the insistence for the production of certificate of remittance of contribution under the Kerala Motor Transport Workers Welfare Fund Act, 1985 as a precondition for receiving motor vehicle tax under the Motor Vehicles Taxation Act. Sub-section (7) of Section 4 of the Motor Vehicles Taxation Act stipulates that proof of remittance of contribution to the Motor Transport Workers Welfare Fund upto the preceding month should be produced for receipt of motor vehicle tax. Sub-section (8) states that no tax under the Act shall be collected unless the receipt of remittance of contribution towards welfare fund as stated in sub-section (7) is produced. Petitioners submit that Act 24 of 2005 which has brought in sub-sections (7) and (8) of Section 4 to the Kerala Motor Vehicles Taxation Act is lure is unconstitutional since no Presidential assent under Article 304 (b) was obtained nee before introducing those sections and is in direct conflict with Section 81 of the Ye are Motor Vehicles Act, 1988.

3. Petitioners point out that Section 15 of the Motor Vehicles Taxation Act, 1976 was inconsistent with Section 58 of the Motor Vehicles Act, 1939, consequently Presidential assent was obtained on 15-3-1976 so as to sustain Section 15 of the Taxation Act. Motor Vehicles Act, 1939 was repealed by the Motor Vehicles Act, 1988 but similar Presidential assent was not obtained to sustain Section 15 of the Taxation Act vis-à-vis Section 81 of the Motor Vehicles Act. 1988 and hence Section I5 of the Taxation Act is unconstitutional.

4. Petitioners further submitted that Motor Vehicles Taxation Act is a State Legislation enacted in exercise of the powers conferred under Entries 56 and 57 of List II for bringing a legislation for levy of motor vehicles tax. Motor Vehicles Act is a regulatory legislation enacted as per Entry 35 of List III and the provisions of the Motor Vehicles Taxation Act, petitioners submit, to the extent they result in suspension of the stage carriage permit for the period where tax is in arrears is illegal and repugnant to the provisions of the Motor Vehicles Act, 1988 and would interfere with the petitioners' fundamental right guaranteed under Article 19 (1) (g) for operating the stage carriages. Petitioners submit that a stage carriage permit granted under Section 72 of the Motor Vehicles Act is to be valid for a period of five years under Section 81 (1) of the Act and sub-sections (7) and (8) of Section 4 of the Motor Vehicles Taxation Act would result in amending Section 81 of the Motor Vehicles Act, 1988. Petitioners submit, the above-mentioned amended provisions which indirectly affect Section 81 of the Motor Vehicles Act, 1988 is a colourable legislation.

5. Petitioners referred to Article 246 of the Constitution of India and submitted that the Union and State Legislations should be confined to the respective fields earmarked for them under the VII Schedule and Article 254 makes it clear that a law made by the State Legislature, if it is inconsistent with the provisions of a parliamentary legislation, the State law to the extent of its inconsistency would be void. Petitioners also pointed out that sub-sections (7) and (8) of Section 4 of the Motor Vehicles Taxation Act causes restriction on trade, commerce and intercourse as envisaged under Article 304 of the Constitution of India. Petitioners submit that in order to bring in a legislation of this nature Presidential assent as provided under Article 304 (b) is necessary. Petitione