( 1 ) THE petitioner has sought for quashing the impugned demand notice dated 27th September, 2003 bearing No. RGN issued by the second respondent vide annexure A, by holding that the same is wholly illegal, arbitrary, unjust, whimsical, passed without jurisdiction, capricious and in violation of Articles 14, 19{l) (g) and Article 265 of the Constitution of India. Further, he has sought to declare that the petitioner is not liable to pay motor vehicle tax in respect of the earth moving vehicles used solely in the mining or factory areas of the petitioner and that the second respondent is not entitled to demand and levy motor vehicle tax in respect of the aforesaid earth moving vehicles. Further, the petitioner has sought for a direction, directing the respondents to refund the amount of Rs. 9. 13. 200/- along with interest.

( 2 ) THE petitioner is a unit of M/s. Grasim india, a Company registered under the provisions of the Companies Act, 1956 and is engaged in the manufacture of cement in its factory situate at Aditya Nagar, Sedam, taluk, Gulbarga District. Limestone is the essential raw material required in the manufacture of cement and for the purpose of obtaining