Though the High Court is vested with jurisdiction to call for the records of a case decided by any subordinate Court suo motu, it is not often that this power is exercised since, generally, it is left to the parties to resort to the appellate court or the revisional court on their initiative. But this Court has in these proceedings, taken up in revision suo motu, the orders of the Court below passed on interim applications moved before that court when this Court was moved by C.M.P. No. 13513 of 1972 to transfer four cases pending in the Court of Munsiff, Kozhikode-I to the file of this Court. This motion was made by the Regional Transport Officer, Kozhikode under certain peculiar circumstances and I think it is profitable to state those circumstances here to understand the background of the suits in which the interim applications were filed.

2. The Kerala Motor Vehicles (Taxation of Passengers and Goods) Act 25 of 1963 (hereinafter called as "the Act") came into force on 01-07-1963. That Act levied a tax on all passengers, luggage and goods carried by stage carriages and goods transported by public carriages. Eversince the passing of this enactment, it has been subjected to