Abstract
This paper is based on Einstein's key concept, 'Physical Interpretation of Co-ordinates' on which basis he
developed his theory of relativity. However, in the present theory, space and time co-ordinates are abandoned
and instead, internal components of energy are recognized as co-ordinates of Nature's geometry. This enables
the development of the theory in full conformity to the principle of conservation of energy. Whereas, the
co-ordinates that vary in the motions of matter particles are inertia and velocity of the applied momentum, in
motion of photons, it is the inertia and frequency co-ordinates that vary, while velocity co-ordinate
remains invariant at value c, making the result of Michelson's experiment self-explanatory. Thus, although
this theory vindicates special theory of relativity in regard to the principle of the constancy of the velocity of
light, it contradicts it by recognizing the possession of mass by a photon. By identifying that Newton has
willfully omitted two important laws by the use of the Ockham's razor, since these have no significant effects
on the motion of bodies at low velocities, and by re-instating these laws, classical mechanics is revised to
apply to bodies moving at all velocities whatsoever, so that the revised theory becomes capable of accounting
for gamma-factor, Lorentz transformation and other relativistic phenomena. The parallel between 'Lorentz
transformation' of the displacement of a fast moving particle in a laboratory on earth, in terms of co-ordinate
variation of inertia and velocity, and the relativistic Doppler effect of starlight incident on earth in terms of
co-ordinate variation of inertia and frequency, is established.
