B.M. Thulasidas, J.

These appeals arise from the judgments in O.P. Nos. 3724 of 1997, 1788, 434, 16729 of 1996,2408,5009 of 1997,17875,19209,19885,20112,14183,17299,20061,19893,14950,16151,6151,20249,20344&808 of 1996 respectively. O.P.No. 11739 of 1997 was also filed on the same facts as in the other cases. We admitted W.A. Nos. 770,841,844,975,1022 and 1235 of 1997. Subsequently, by an order dated 22.9.1995 passed by a Division Bench, Chief Justice presiding, W.A. Nos. 770,816,841 and 844 of 1997 were also ordered to be posted along with the other appeal s we admitted in view of the interim orders we passed. The question raised in these appeals is as regards the liability of the appellants to pay entry tax in respect of motor vehicles they had imported from outside the country.

2. The appellants in these appeals and the petitioner in O.P. 11739 of 1997 were non-resident Indians who imported to India motor vehicles they had used abroad. They had obtained customs clearance on payment of customs and levies as due. Some of them had their vehicles registered under the Motor Vehicles Act, but had been given notice of demand of tax under the Act. In a few cases registration ha