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rule (3)."

WP(C) Nos.7972/2024, 421/2024, 5010/2022, 12832/2022, 15698/2022, 15705/2022, 15891/2022, 17965/2022, 20644/2022, 24215/2021, 32249/2022, 32375/2022, 34988/2022, 35048/2022, 3187/2024, 35879/2022, 16833/2024 2025:KER:932 Petitioners' submission:

6. The Transport Authorities in the State of Kerala are not granting the BH Series registration to the new vehicles of eligible people, including the petitioners, on the ground that the levy of motor vehicles tax is the State subject under Entry 57 of List II of the Seventh Schedule to the Constitution and all aspects of levy of motor vehicles tax are covered under the provisions of the Kerala Motor Vehicle Taxation Act, 1976. The Transport Authority refused to grant BH Series also stating that the Central Motor Vehicle Rules (Twentieth Amendment) 2021 and 2022 are beyond the legislative competence of the Centre, and these Rules entrench upon the legislative power of the State and are void.

6.1 The petitioners, however, contend that the MV Act is central legislation framed under Entry 35 of List III of the Seventh Schedule and the Parliament is well within the power to prescribe the principles on the basis of which the State can levy taxes on mechanically propelled vehicles. It is further submitted that under the Scheme of the MV Act, WP(C) Nos.7972/2024, 421/2024, 5010/2022, 12832/2022, 15698/2022, 15705/2022, 15891/2022, 17965/2022, 20644/2022, 24215/2021, 32249/2022, 32375/2022, 34988/2022, 35048/2022, 3187/2024, 35879/2022, 16833/2024 2025:KER:932 the subject matter of registration of the motor vehicle is entirely within the exclusive domain and power of the Central Government and the State has no authority or jurisdiction in the matter relating to the registration of the motor vehicle. These Rules only provide for the registration of new motor vehicles under the BH series, and the principle of taxation is to be followed by the State while levying motor vehicle tax. Respondent's submission:

(2) Notwithstanding anything in clause (3), Parliament, and, subject to clause (1), the Legislature of any State 1*** also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the "Concurrent List"). (3) Subject to clauses (1) and (2), the Legislature of any State 1*** has exclusive power to make laws for such State or any part thereof with respect to any of the matters enumerated in List II in the Seventh Schedule (in this Constitution referred to as the "State List"). (4) Parliament has power to make laws with respect to any matter for any part of the territory of India not included 2 [in a State] notwithstanding that such matter is a matter enumerated in the State List.

10.2 Article 246 empowers the Parliament and the State Legislatures to make laws in respect of the field or the subject matter of the three Lists. Parliament has exclusive power to make laws on any matters enumerated in List I in the Seventh Schedule (Union List). The Legislature of the State has exclusive power to make laws for such State with respect to any of the matters enumerated in List II in the Seventh Schedule (State List). Whereas the Parliament and State Legislatures have concurrent powers to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule. Notwithstanding the delineation of powers to make laws, the Parliament has the power to make laws in respective matters enumerated in List II and List III of the Seventh Schedule of the Constitution, as per the scheme of the WP(C) Nos.7972/2024, 421/2024, 5010/2022, 12832/2022, 15698/2022, 15705/2022, 15891/2022, 17965/2022, 20644/2022, 24215/2021, 32249/2022, 32375/2022, 34988/2022, 35048/2022, 3187/2024, 35879/2022, 16833/2024 2025:KER:932 Constitution under certain exigencies.