JUDGMENT - REBELLO F.I., J.:-The petitioners have filed the present petition to challenge the action of respondent No. 2, the Cantonment board, Aurangabad, which has imposed a tax styled as "Vehicle Entry Tax". The petitioners aver that they are residents of Aurangabad and are engaged in the business of transport. Respondent No. 3 is the Contract, to whom the contract to collect vehicle Entry Tax has been allotted. Respondent No. 4 is Union of India who, according to the petitioners, has granted sanction to respondent No. 2 to impose the Vehicle Entry Tax. The petitioners are engaged in transport business and use their vehicle for transportation of the employees of various industries situated at Waluj Industrial area from Aurangabad to Waluj and from Waluj to Aurangabad. The vehicles of the petitioners when used for that purpose, are required to use the Aurangabad-Pune Road, which passes through Aurangabad Cantonment Area, Aurangabad. The respondent No. 2 Cantonment Board had issued draft notification for imposing the vehicle entry tax on entry of vehicle within the limits of Aurangabad Cantonment which was published on 24-4-2003. Objections were invited by the said notification as

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