1. The petitioners in these Original Petitions are either priests or nuns and they are registered owners of Bajaj Tempo or Mahindra Jeep having seating capacity of 10 including driver. While the petitioners were paying tax at the rate applicable to "omni bus for private use" under item 6 of Schedule to the Kerala Motor Vehicles Taxation Act, 1976 (hereinafter called the Taxation Act), the R.T.O. changed the endorsement in the R.C. Book describing the vehicle as "private service vehicle". The endorsement is as follows:

"Balance tax from 5/2000 to 6/2002 as per circular No. 7/2000 of TC TVM is due and tax from 1.7.2002 at PSV rate is due at Rs. 1260/- per quarter."

2. The tax is being demanded from 5/2000 to 6/2002 based on the circular dated 15.7.2002 issued by the Transport Commissioner. The said endorsement is produced as Ext. P1 and the circular Ext. P2 in O.P. No. 23403/2002. Similar endorsements are made by the respective R.T.Os. in the case of other petitioners. Letters demanding motor vehicle tax at the rate applicable to "private service vehicles" are also issued. The petitioners' case is that the petitioner's vehicle are omini bus for private use coming under item