1. These writ petitions have been filed challenging a circular dated 19/10/2022, issued by the Transport Commissioner, Kerala, essentially withdrawing an earlier circular dated 03/04/2021 and stating that tourist buses which have obtained permits in terms of the All India Tourist Vehicles (Authorisation or Permit) Rules, 2021, (hereinafter referred to as 'All India Rules') have to pay tax in terms of the provisions contained in the Kerala Motor Vehicles Taxation Act, notwithstanding the fact that the provisions of the All India Rules do not contemplate or envisage the collection of tax under the law providing for levy of tax on motor vehicles in respective States. The jurisdiction and authority of the Transport Commissioner to issue a circular of the nature referred to above has also been called into question in these writ petitions.

2. Advocates G. Hariharan, G. Harikumar and P. A. Abhilash for the petitioners in these cases, would contend that the Transport Commissioner has absolutely no jurisdiction or authority to issue a circular of the nature referred to above. Reference is made to the provisions contained in the All India Rules and in particular to the definition of 'authoris