1. The main question agitated in these appeals is whether liability to tax under S.3 of the Kerala Motor Vehicles Taxation Act 1963 is attracted in these cases, where the vehicles in question are claimed to be used exclusively on the private roads in the appellant's estates. This question has been concluded against the appellants by the decision of this Court in W. A. No. 451 of 1969. On the strength of the said decision, the contention has to be found against the appellant.

2. The appellants sought to raise before us the contention that the levy of the tax in the circumstances and on the facts stated by them, is discriminatory and violative of Art.14 of the Constitution. No case of discrimination was argued before the learned single judge and no finding was given on the question. Before us, counsel for the appellants sought to make out with reference to the notification specifying the rates of tax, issued under S.3(1) of the Act, that the levy was discriminatory. We are afraid that no sufficient foundation has been laid for this argument, on facts; and on the materials placed before us, we are unable to see any case of discrimination. What was argued before us was that