E A THOMMAN Vs. REGIONAL TRANSPORT OFFICER ERNAKULAM

JUDGEMENT

(1.) THESE writ applications were heard along with a batch of other writ applications where common questions have been raised. It is agreed that the decision in these cases will govern the other petitions as well.

(2.) THE petitioners in these writ applications are all 'operators' within the meaning of that term as defined in Section 2 (b) of the Kerala Motor Vehicles (Taxation of passengers and Goods) Act, 1963, (hereinafter called 'the Act' ). They impugn the validity of the Act. The grounds on which the Act is challenged may be grouped under five heads (a) the enactment though it purports to be under Item 56 of List ii of the Seventh Schedule to the Constitution, really does not fall within the ambit of that entry; in fact it has trespassed on legislative powers vested with the Union parliament and is a colourable piece of legislation and is incompetent; (b) the Act violates Part XIII of the Constitution, particularly Article 301 thereof, and does not satisfy the requirements of Article 304 (b); (c) the Act infringes Arti- cle 14 of the constitution; (d) that it is against the provisions in Article 19 (1) (g); and finally (e) that even if the Act is construed to have imposed the burden of the tax on the 'goods and passengers' it is still ineffective because of lack of provisions in the statute or rules made thereunder for collection of the tax from the passenger and/or the owner of the goods.

(3.) WE shall deal with these arguments serially. But before doing so, it is necessary to refer to the salient provisions in the Act to understand its scope and ambit. We may refer first to the preamble of the Act which runs thus:-" whereas it is expedient to provide for the levy of a tax on passengers and goods carried in stage carriages and public carrier vehicles in the state of Kerala;" This is followed by the important charging Section, section 3, which we shall extract in full: