(1.) All these writ applications were taken up together as common questions of law are involved in all these matters.
(2.) By these applications, the petitioners have challenged the West Bengal Additional Tax and One-time Tax on Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIV of 2003), the West Bengal Motor Vehicles Tax (Amendment) Act, 2003 (West Bengal Act XIX of 2003) and the West Bengal Additional Tax and One-time Tax on Motor Vehicles (Second Amendment) Act, 2003 (West Bengal Act XX of 2003).
(3.) To appreciate the contentions raised by the parties, it is necessary to state a brief history of promulgation of the statute relating to tax on Motor Vehicles in West Bengal.