(1.) THE petitioners have challenged the constitutional validity of U.P. Motor Vehicles Taxation (Amendment) Ordinance 2002 (U.P. Ordinance no. 19 of 2002) We have heard the learned counsel for the parties.
(2.) COPY of the impugned Ordinance is Annexure 5 to the writ petition and we have carefully perused the same.
(3.) WE are in respectful agreement with the aforesaid division Bench decision. There is legislative competence in the Governor of the State to promulgate the impugned Ordinance under Entries 56 and 57 of List II of the Seventh Schedule to the Constitution.