V. Ramasubramanian, J.

By an amendment made under Tamil Nadu Act 13 of 2012, to the Ninth Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974, hereinafter referred to as the Act, the State of Tamil Nadu imposed a tax of a fixed amount per seat or berth per entry, upon omni buses hired on contract carriage for a period not exceeding 7 days, 30 days and 90 days. Challenging the validity of the said amendment, the petitioners, who are omni bus operators, have come up with the above writ petitions.

2. We have heard Mr. V.T. Gopalan and Mr. R. Muthukumarasamy, learned senior counsel appearing for the writ petitioners and Mr. AL. Somayaji, learned Advocate General assisted by Mr. N. Srinivasan, learned Additional Government Pleader appearing for the State of Tamil Nadu.

3. Clauses (a), (b) and (c) of the Ninth Schedule to the Act, respectively cover tourist motor cab, tourist maxi cab and omni bus, including sleeper coaches in respect of which permit is granted under Sub-sections (8) or (9) of Section 88 of the Motor Vehicles Act, 1988. The Ninth Schedule, as it stands amended under Tamil Nadu Act No.13 of 2012, read as follows:

"Contract carriages in respect of which tem