A VENKATAKRISHNAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the judgment of a Division Bench of the Madras High Court dismissing several Writ Petitions and Writ Appeals including Writ Petition Nos. 18618/2003 to 18621/2003.

(3.) The short question which arises for determination in this Civil Appeal concerns challenge to the Constitutional .validity of Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1998, by which initially the rate of tax in respect of contract carriage stood increased from Rs.l500/- per seat per quarter to Rs.2000/- per seat per quarter, and subsequently the said rate stood enhanced from Rs.2000/- per seat per quarter to Rs.3000/- per seat per quarter vide Notification No. 1184 dated 30.11.2001 with effect from 1 st December 2001.