(1.) On a reference made by one of us (Puttaswamy, J.) these cases were posted before a Division Bench for disposal.
(2.) As the questions that arise for determination in these cases are common or inter-connected, we propose to dispose of them by a common order. In order to appreciate the questions that arise for determination, we will first notice the facts of the cases.
(3.) 3-1. W.Ps. Nos. 8302 and 8303 of 1980: Noorullakhan of Kanakapura Town, the original petitioner, who is now arrayed as petitioner-1, to be hereafter referred to as the petitioner, was the registered owner of a motor vehicle bearing registration No. MYM 9091 classified as an 'Omnibus' with a seating capacity of 15+1 under the Motor Vehicles Act, 1939 (Central Act No. IV of 1939) (MV Act) and subjected to tax on that basis under Part-A Entry 7b of the Schedule to the Karnataka Motor Vehicles Taxation Act of 1957 (Karnataka Act No. 35 of 1957) ('the Act'). The vehicle which was not covered by a permit under the M.V. Act could be exclusively used for private purposes on which basis the taxes under the Act was levied.