JUDGMENT

G. C. Mathur, J. - In both these writ petitions, the amendments made in the First Schedule to the Uttar Pradesh Motor Gadi (Yatri-Kar) Niyamawali, 1962, by the Uttar Pradesh Motor Gacli (Yatri-Kar) Pratham Sanshodhan Niyamawali, 1969, are challenged.

2. The U. P. Motor Gadi (Yatri-Kar) Adhiniyam, 1962 provides for the levy of tax on passengers carried in certain classes of public service vehicles in Uttar Pradesh. Section 3 provides for the levy of a tax on every passenger carried by a stage carriage. Section 5 provides that the tax shall be collected by the operator of the stage carriage and paid to the State Government in the manner prescribed. Section 6 requires all operators to submit returns of the tax and Section 7 inquires the tax to be paid every month into the Government Treasury by the operators. Section 10 provides that, where the whole or any portion of the tax payable for any month is not deposited, the operators will be liable to a penalty not exceeding 25 per cent of the maximum tax payable. Section 11 provides for the recovery of the tax and penalty as arrears of land revenue. Section 14 requires every stage carriage to obtain a registration certificate and