K SRINIVASA SETTY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) On a reference made by one of us (KSP.J), these cases have been posted before a Division Bench for disposal.

(2.) As the questions that arise for determination are either common or inter connected, we propose to dispose of them by a common order.

(3.) The petitioners who are either registered owners or persons in possession of motor vehicles detailed in their respective writ petitions are exigible to taxes under the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act No. 35 of 1957) ('the Act').