PUNEET TRAVELS Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS order will also govern the disposal of Writ Petition No. 3112 of 1994, Sagar Motor Transport Company and Ors. v. State of M. P. and Anr. ; Writ Petition No. 3505 of 1994, Ram Prasad Purohit and Ors. v. State of M. P. and Ors. ; Writ Petition No. 3804 of 1994, Durg Roadways Private Ltd. v. State of M. P. and Anr. ; Writ Petition No. 44 of 1995, Rishi Kumar Jaiswal and Ors. v. State of M. P. and Ors. and Writ Petition No. 748 of 1995, District Transport Service and Ors. v. State of M. P. and Ors. .

(2.) IN all the petitions, the petitioners are transport operators holding stage carriage permits of various routes, who have, challenged the constitutional validity of the Madhya Pradesh Motoryan Karadhan (Vidhi Manyakaran) Adhiniyam, 1994 (for short 'validation Act'), enacted to validate the levy of additional tax on public service vehicles in the State of Madhya Pradesh, which received the assent of the Governor on 25th June, 1994 and was published in the Madhya Pradesh Gazette (Extraordinary) dated 27th June, 1994, contains only 3 sections, which are reproduced :

(3.) THE case of the petitioners is that, they being the holders of the permits are plying their carriage on the conditions of their permits for stage carriages, according to the conditions of the permits and are paying tax as required by law. Prior to enforcement of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991, stage carriage permit holders were paying tax according to the proviso of M. P. Motor Vehicles Taxation Act, 1947 (for short the Act of 1947'), Section 3-A of which provides for levy of additional tax on public service vehicles in addition to tax levied under Section 3 of the Act of 1947, Section 3-A was inserted in the Act of 1947 by Act No. 13/78 which made a provision of levy of additional tax on all public service vehicles having seating capacity of more than 6 passengers including driver and conductor at the rate specified in the Third Schedule of the Act of 1947 to which a owner is liable to pay. Section 3-A was further amended vide Act No. 6 of 1989, which reads thus "