The question which arises for determination in these civil appeals is \026 whether "life time tax" leviable in lump sum in advance for the life time of a motor vehicle (four wheeler) ... on the basis of the index of "weight-cum-value" ceases to be compensatory in nature as held by the impugned judgment of the Madras High Court dated 11.11.1999 in Writ Petition Nos.11815, 15139 & others of 1999.