A.R. Lakshmanan, Ag. C.J.

These Writ Petitions are filed by the purchasers of new vehicles challenging the newly introduced provisions for the payment of "one time tax" applicable to the newly purchased vehicles. The petitioners are owners of newly purchased vehicles of different brands. According to the petitioners they had purchased different models and a temporary registration certificate was given to them. After the purchase of the vehicle it has to be produced before the registering authority for permanent registration. When the vehicle is registered the tax endorsement will be given for payment of tax in respect of the vehicles and now the tax endorsement will be at the rates prescribed as per the new amendment made-to the Kerala Motor Vehicles Taxation Act as per the Kerala Finance Bill 1998 as one time tax. As per the Kerala Finance Bill, 1998 and replaced by the Kerala Finance Act, 1998, the amendment has been made to S.3(1) of the Kerala Motor Vehicles Taxation Act, 1976 by introducing a proviso thereto and annexure in the Act where a new type of tax named as one time tax to the new motor vehicle is imposed. As per the said annexure for vehicle weighing not mor