JUDGMENT

G.P. Mathur, J.-Civil Appeal Nos. 6462-6464 of 2001 have been preferred by State of Gujarat against the judgment and order dated 17.8.2001 of a Division Bench of the High Court, whereby Section 3A (1) and (2) of Bombay Motor Vehicles Tax Act, 1958 and also Rule 5 of Bombay Motor Vehicles Tax Rules, 1959 made vide notification dated 6.2.2001 were struck down and a writ of mandamus was issued to the State authorities not to recover any tax in pursuance thereto from the vehicles of the respondents herein (writ petitioners in the High Court) which were kept but were not being used. A further direction was issued to the respondent State to grant refund of the tax already recovered from the respondents within three months from the date of receipt of copy of the judgment after examining their case regarding non-use of the vehicles. After the decision of the High Court, the Bombay Motor Vehicles Tax Act was amended by Gujarat Act No.9 of 2002 in order to validate the imposition and collection of tax on designated omnibuses, which was published in the Gazette on 31.3.2002. Writ Petition Nos. 249 and 252 of 2002 have been filed in this Court challenging the amendments made by the af