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Hey Ravi,
I personally use a Shoei motorcycle helmet. I prefer the motorcycle helmet for the price, features, and comfort (breath guard, adjustable air vents) especially since it is used for everything from motorcycle to car to karting. Either will work equally well at the Track Night events though and will come down to your personal preference.
That said, ideally, you should look for an SA rated car helmet. The impact resistance, or more to the point, the expected type of impacts on a car helmet are different than a motorcycle helmet so the protection is slightly different. Also, motorcycle helmets generally aren't fire retardant (some groups may require you to wear a balaclava) and do not have provisions for HANS type anchors should you start progressing with track days and look to upgrade your safety equipment.
In short, it will come down to your personal preference and comfort. Either are acceptable. One thing to keep in mind if you are shopping, this is the last year SA/M2005's are acceptable by most sanctioning bodies. Look for a SA/M2010 or if you have an '05, start planning to shop in October when the new SA/M2015's start hitting the market.
-Mike
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Thanks very much Mike. Yes, I was told about the motrocycle helmets not being fire retardant by Jennifer of SCCA as well. My Shoei motorcycle helpmet is M2010 rated, so I think I will use it for the first ew track nights and as you mentioned, purchase an SA later on.
Thanks for your inputs!