( 1 ). THIS is a petition by the owners of cranes individually and through their Association. The petitioners call in question certain provisions of the Bombay Motor Vehicles Tax Act, 1958 as amended from to time to time and particularly the amendment introduced to it by the Gujarat Act No. 13 of 1995 published in Gujarat Government Gazette Extra Ordinary dated 31-7-1995 and the notification issued thereunder published in Gujarat Govrnment Gazette Extra Ordinary dated 31-7-1995 whereby tax at increased rates have been imposed on mobile cranes mounted on motor vehicles.

( 2 ) BOMBAY Motor Vehicles Act, 1958 (hereinafter referred to as "the Act of 1958") by its charging Sec. 3 empowers the State Government to impose the tax on motor vehicles by notification in the Official Gazette but at a rate not exceeding the maximum rates specified in its Schedule appended to the Act. The Schedules appended to the Act were amended from time to time to specify the maximum rates of tax which could be levied on different types of motor vehicles including cranes. By impugned part of Gujarat Amendment Act No. 13 of 1995, the 1st Schedule to the Act of 1958, particularly, clause