Judgment

GAJENDRAGADKAR, C.J.I. : The petitioner, Jawaharmal, carries on business of plying his motor buses on four routes under the State Carriage Permits granted to him under the relevant provisions of the Motor Vehicles Act, 1939. The three respondents to his petition respectively are: The State of Rajasthan, the Deputy Commissioner, Excise and Taxation (Appeals), Jaipur, and the Taxation Officer, (The Rajasthan Motor Vehicles) Sikar, State of Rajasthan. It appears that respondent No. 3 passed several assessment orders imposing different amounts of tax against his five vehicles which were running on the four routes in question. The periods for which these assessment orders were passed differed from vehicle to vehicle; but, on the whole, they covered the period between the 1st April, 1962 and the 30th September 1964. The total amount of tax imposed in respect of these vehicles by the assessment orders in question is Rs. 19,062.98 P. These orders have been passed under S. 2 of the Rajasthan Passengers and Goods Taxation (Validation) Ordinance, 1964 (Ordinance No. 4 of 1964). This ordinance was made and promulgated by the Governor of Rajasthan on May 15, 1964.

2. Aggrieved by these o