The petitioner which is a public limited company in this writ application under Articles 226 and 227 of the Constitution of India, as originally filed, prayed for quashing of Annexure 2, a notice, from the Certificate Officer, Dhalbhum, Jamshedpur (respondent no. 3) demanding from the General Manager of the petitioner a sum of Rs. 580021.20 P. as arrears of road tax for dupers and tippers and also for a declaration that Section 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (hereinafter referred to as ‘the Act’) was ultra vires if it authorises imposition or levy of pond tax for the transportation of vehicles such as built-up chassis, dumpers, tippers etc. A further prayer was made for a writ in the nature of mandamus commanding respondent no. 2, the District Transport Officer, Jamshedpur, Bihar to register the vehicles of the petitioner mentioned in paragraph 1 of the petition, such as commercial vehicles, earth removing machines; industrial shunters, particularly built-up chassis, dumpers, tippers and coal carriers without payment of any road tax leviable under Section 6 of the Act. It appeals that after the writ application was admitted respondent no. 1, t