Janarthanam, J.

1. All these actions—this Batch of Writ Petitions-filed by Importers-Dealers or otherwise — of motor vehicles into local area from any place outside the State of Tamil Nadu for use or sale herein — owning motor vehicle at the time of its entry into the local area-are analogous in nature.

2. The thrust and focus either on pure questions of law — constitutional or otherwise or on facts the existence of which is a matter of proof — giving risk to legal figment are mostly common or similar.

3. Irrespective of the nomenclature of these actions — Writs — Whether for Declaration, mandamus. Prohibition and what not — the fact remains — constitutional questions revolving on :

.(i) Legislative competence ;

.(ii) Colourable piece of Legislation;

(iii) Violation of rights under Articles 301 and 304 of the Constitution of India (for short Constitution);

.(iv) Absence of prior approval of the President of India under the Proviso to Article 304

.(b) of the Constitution.;

.(v) Challenge on the ground of Articles 14 and 300-A of the Constitution: and allied matters therefor were raked up, apart from the applicability of the Legislation impugned to the factual mat