ORDER :- We have carefully gone through the office report prepared pursuant to the directions given by us. We are prima facie satisfied that the petitioners have not paid court-fees legally payable and that the petitioners have so modelled the title clause of the petitions as may indicate that the payment of the legally payable court fee could be evaded. Having regard to the nature of these cases where every owner of a truck plying his truck for transport of goods has a liability to pay tax impugned in the petition, each one has his own independent cause of action. A firm as understood under the Partnership Act or a Company as understood under the Indian Companies Act, if it is entitled in law to commence action either in the firm name or in the Companys name, can do so by filing a petition for the benefit of the company or the partnership and in such a case court fee would be payable depending upon the legal status of the petitioner. But it is too much to expect that different truck owners having no relation with each other either as partners or any other legally subsisting jural relationship of association of persons would be liable to pay only one set of court-fee simply because