B.P.SINGH, J.

1. :-

In this batch of writ petitions, the legal issues being common, the writ petitions have been heard together and are being disposed of by this common judgment. The writ petitioners have challenged the constitutional validity of the Bihar Motor Vehicles Taxation Act, 1994 , particularly Sec. 6 thereof whereunder a tax at an annual rate has been levied on a manufacturer or a dealer in motor vehicles in respect of the motor vehicles in his possession, in the course of his business as such manufacturer or dealer under the authorisation of trade certificate granted under the Central Motor Vehicles Rules, 1989 . The said Act shall be hereinafter referred to as "the impugned Taxation Act." The petitioners have also challenged the demands made under Sec. 6 of the impugned Taxation Act. The petitioner in CWJC No. 3788 of 1995(R) is M/s. Tata Engineering and Locomotive Company, Ltd. a Company registered under the Indian Companies Act. The aforesaid Company claims to carry on business of manufacturing chassis at its manufacturing Unit situated at Jamshedpur in the State of Bihar.CWJC No. 2708 of 1995(R) has been filed by M/s. Chotanagpur Chamber and Commerce and Ind