LAWS(KER)-2016-12-119

K.R. SURESHKUMAR, PROPRIETOR, M/S. KALLADA TOURS & TRAVELS, S/O. LATE RAMAKRISHNAN, NO.14, HOSUR MAIN ROAD, MADIWALA, BANGALORE Vs. STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, NORTH BLOCK, SECRETARIAT, THIRUVANANTHAPURAM

Decided On December 21, 2016
K.R. Sureshkumar, Proprietor, M/S. Kallada Tours And Travels, S/O. Late Ramakrishnan, No.14, Hosur Main Road, Madiwala, Bangalore Appellant
V/S
State Of Kerala, Represented By The Principal Secretary To Government, Finance Department, North Block, Secretariat, Thiruvananthapuram Respondents

JUDGEMENT

(1.) These writ petitions concern common issue and hence heard and decided together.

(2.) In W.P.(C)No.7490/2014, petitioner seeks for a declaration that Sl.No.7(i)(f) of the Schedule to the Kerala Motor Vehicle Taxation Act 1976 (hereinafter referred to as 'the Act'), which was substituted by Amendment Act 29 of 2014, is ultra vires statute and for other consequential reliefs.

(3.) The short facts giving raise to the writ petitions are as under :