The petitioner, in this Writ Petition, challenges the constitutional validity of Section 15 and also sub-section (7) and (8) of Section 4 of the Kerala Motor Vehicles Taxation Act, 1976. The brief facts of the case are the following:

2. The petitioner is a stage carriage operator, operating on the route Cheranellur-Fort Kochi, on the strength of a regular permit, granted to his vehicle KL-7/AN-6074. The tax in respect of the said vehicle for the quarter ending on 31.03.2006 has to be paid on or before 31.01.2006. A grace period is allowed upto 14.02.2006, i.e., for operating the stage carriage or keeping it in operation, he has to pay the tax on or before 14.02.2006. If tax is not paid within the said time limit, he will be liable to pay penal interest. Apart from that, non-payment of tax is an offence, punishable under Section 16 of the above said Act. If there is default to pay tax, the same can be recovered, invoking the provisions of the Kerala Revenue Recovery Act. If tax is not paid, the Police Officers and Officers of the Motor Vehicles Department are empowered to detain the vehicle Section 15 of the Motor Vehicles Taxation Act provides that notwithstanding anythi