JUDGMENT :

Vikram Nath, J.

1. The above set of appeals were referred to larger Bench of three Judges in terms of the order dated 05.03.2020 which reads as follows:

“Considering the fact that the issue raised in these appeals was referred to a larger Bench of three Judges in terms of order dated 27.02.1998 in Civil Appeal No. 10457/1995 and other connected cases [reported in (1998) 9 SCC 676] but which appeals later on repealed by Rajasthan Act, 1951, which is on similar lines with the provision involved in the present appeals.

Hence, we deem it appropriate to refer these appeals to a larger Bench of three Judges for an authoritative pronouncement on the questions involved.

Registry is directed to place the matters before Hon’ble the Chief Justice of India for constituting the appropriate Bench for hearing these appeal(s).”

2. The above referred order dated 27.02.1998 passed in Civil Appeal No. 10457 of 1995 and connected matters reported in State of Rajasthan Vs. Khalsa Travels, (1998) 9 SCC 676 is reproduced below:

“1. These appeals filed by the State of Rajasthan raise questions relating to the constitutional validity of Section 4-B(3) of the Rajasthan Motor Vehicles Taxation Act, 1