Sukumaran J - (For himself and on behalf of Subramonian Poti, ag. C. J.)

These three writ petitions were referred to a Full Bench for hearing and disposal, in view of the importance of the questions concerning certain provisions of the Kerala Motor Vehicles Taxation Act, 1976 (Act 19 of 1976), hereinafter referred to as 'the Act'. The writ petition O. P. No. 2080 of 1980 was also heard along with these petitions, but it was felt that the case can be dealt with and disposed of separately, in view of the special factual features in that case. Accordingly, O. P. No. 2080 of 1980 is being disposed of by a separate judgment.

2. Of the three petitions, two-O. P. Nos, 4987 and 4990 -are by the same petitioner, Messrs. R. K V. Motors and Timbers (P) Ltd. O. P. No. 4290 has been filed by A. Chokkanathan. Before referring to the question of law and dealing with them, the brief factual details of these cases may be adverted to.

3. In O. P. No. 4987 of 1976 the petitioner had been operating a 1949 model vehicle, which due to its obviously obsolescent condition, could not be operated towards the fag end of the year 1971. The vehicle was garaged on 29-8-1971. Tax due in respect of the v