K.K. Usha, J.

The question that is referred for consideration of the Full Bench in these cases relates to the jurisdiction of registering authority under S.52 of the Motor Vehicles Act in the matter of granting permission for alteration of motor vehicle. In the order of reference passed by a learned single judge in O.P. Nos. 18437 & 18438 of 1996, it was observed that there is apparent conflict between the Bench decisions of this Court on this issue. Learned Singe Judge further felt that whether loss of revenue can be a reason for denying permission for alteration of the vehicles under S.52 is also an important question. When the matter came up before a Bench, the petitions were referred for consideration of a Larger Bench on the ground that there are conflicting decisions nn the issue. O.P. 4446/97 was also referred for consideration of the Larger Bench since the very same issue is raised in that petition also.

2. In O.P. Nos. 18437 & 18438 of 1996, petitioners are owners of contract carriages of Mahindra & Mahindra bearing registration Nos. KL-8/A. 505 and KL-9/A. 6559 respectively. KL-8/A. 505 was manufactured in the year 1990 having seating capacity of 16 in all (incl