K R SURESHKUMAR Vs. STATE OF KERALA

JUDGEMENT

(1.) The issue raised in these writ appeals and the writ petitions pertained to the constitutional validity of the amendment made to the Schedule to the Kerala Motor Vehicle Taxation Act, 1976 whereby the tax payable by certain categories of contract carriages registered outside the State were increased. Some of the writ petitions were heard and dismissed. It is these judgments, which are challenged in the appeals. Subsequently, also writ petitions were filed and having regard to the pendency of the appeals, the writ petitions were referred to be heard along with the appeals. It is, accordingly, that these writ appeals and the writ petitions are listed before us.

(2.) We heard the counsel for the appellants and the learned Government Pleader appearing for the State.

(3.) Briefly stated, the facts of the case are that the appellants and petitioners are operators of contract carriages registered outside the State. Prior to the introduction of Kerala Finance Act, 2014 the tax payable by the petitioners as per the Schedule to the Kerala Motor Vehicles Taxation Act was that for buses with ordinary seats, Rs.1,540/- per seat per quarter and buses with push back seats, Rs.2,000/- per seat per quarter and for buses with sleeper berths, Rs.3,000/- per seat per quarter. When the Kerala Finance Act 2014 was introduced, these rates were enhanced from Rs.1,540/- to Rs.4,000/- per seat per quarter, Rs.2,000/- to Rs.6,000/- per seat per quarter and from Rs.3,000/- to Rs.7,000/- seat per quarter respectively, for the contract carriages which are registered outside the State. At the same time, the rates were not altered in respect of the contract carriages which are registered in the State. It was this increased levy, which was challenged by the appellants/petitioners contending mainly that the levy was discriminatory and hit by Articles 14 and 301 of the Constitution of India. The learned Single Judge having negatived the plea dismissed the writ petitions.