R.S.GARG, J.

1. This order shall dispose of C. W. J. C. No. 9588 of 2002 (Binay Shankar Tiwari V/s. The State of Bihar and others) along with the nine writ applications, the descriptions of which have been mentioned above.

2. In all the writ application except in C. W. J. C. No. 9918 of 2002 (Raj Kishore Singh and others V/s. The State of Bihar and others) the applications filed by the petitioners before us, for accepting the surrender of the vehicles in accordance with Sec. 17 of the Bihar Motor Vehicles Taxation Act, 1994 (hereinafter referred to as the Taxation Act) have been rejected while in C. W. J. C. No. 9918/2002 no final orders on an application to accept the surrender have been passed.

3. The petitioners, various in number, are having different motor vehicles. The said motor vehicles are registered with the State Transport Authority/Regional Transport Officers. The vehicles undisputedly are in running conditions and if the surrender is not accepted then are liable to tax.

4. For the purpose of disposal of these writ applications, we will take the facts from C. W. J. C. No. 9588 of 2002. Vide Annexure-1 the petitioner submitted an application dated 26-7-2002 befor