1. This order will also govern Misc. Petitions Nos. 271, 301 and 320, all of 1962.

2. These are four petitions under Art.226 of the Constitution of India by private limited companies engaged in the business of plying stage carriages challenging the vires of S.2 and S.4 of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Amendment and Validation Act, 1962 (hereinafter referred to as the Validating Act). The petitioners seek a declaration that the said provisions are constitutionally invalid, ultra vires and unenforceable, and pray that a suitable direction be issued to the opponents forbearing them from giving effect to those provisions in any manner whatsoever.

3. The matter arises thus. In 1959 the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959, (hereinafter referred to as the principal Act) was enacted. It came into force on 1st February 1961. By S.3(1) of the Principal Act, it was provided that on the commencement of that Act "there shall be levied and paid to the State Government a tax on all passengers carried by stage carriages at a rate equivalent to ten per cent. of the fare (inclusive of tax) payable to the operator of a stage carriage. S.4 of the