PHOOLCHAND Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS order will also govern the disposal of Misc. Petition No. 269 of 1965.

(2.) BY these two applications under Article 226 of the Constitution the petitioners who ply trucks under Public Carriers Permits issued to them under the Motor vehicles Act, 1939, challenge the validity of Act No. XV of 1965, namely, the madhya Pradesh Motor Vehicles Taxation (Amendment) Act, 1965, (hereinafter called the Amending Act), and pray that it be declared that the Amending Act is ultra vires and invalid and they "are not required to pay the tax (under the Madhya Pradesh Motor vehicles Taxation Act, 1947) for the quarter during which they do not keep the vehicle in use or for use. " they also seek writs of certiorari for quashing the memoranda issued to them intimating them that they should deposit tax in respect of their vehicles within the time mentioned in the memoranda.

(3.) THE matter arises thus. By Section 3 (1) of the Madhya Pradesh Motor Vehicles taxation Act, 1947 (hereinafter referred to as the Act) it is provided that