( 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 VI was amended to insert the additional entry (f), sub-entries (i) and (ii) for prescribing the maximum rate of tax imposable on cranes.

( 3 ) THE relevant entry (f) in clause VI in the 1st Schedule in Part I of Act of 1958 containing the maximum rates of tax imposable on cranes which is under challenge in this petition needs to be quoted as under :-1st Scheduleclause VI entry (f) Motor Vehicles other than those liable to tax under the foregoing provisions of the Schedule -a. b. c. d. e. f. (i) Tractors which are not fitted Rs. 1500/- + Rs. 200/- for entry with any equipments such as additional 250 kgs. or part in weight rigs, cranes, compressors or exceedings 2250 kgs. projectors. (ii) Any motor vehicle exceeding Rs. 1500/- + Rs. 200/- for entry 2200 kgs in weight, unladen additional 250 kgs. or part in weight which are not intended to carry exceedings 2250 kgs. any passenger, goods or other load, and which are fitted in any equipment such as rigs, cranes, compressors or projectors and are used for any special services or purposes. "

( 4 ) IN accordance with Sec. 3, its 1st Schedule as amended above prescribes maximum imposable rate of tax on motor vehicles such as cranes. The impugned notification published in Gujarat Government Gazette Extra-ordinary dated 31-7-1995 prescribes the rates of tax, within the maximum permissible limit, on various kinds of motor vehicles including cranes. The relevant part of the said impugned notification concerning cranes reads as under :- iv. Motor Vehicles other than those liable to tax under the foregoing provisions of this Schedule - (i) Owned by an individual, a local authority, a public trust, a University, or an education or social welfare institution - (a) Vehicles exceeding 220 kg. in weight Rs. 540 unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted to be carried in accordance with the Conditions of permit granted to the owner of the vehicle does not exceed twenty. (b) Vehicle exceeding 2250 kg. in weight, unladen, in which the total number of seats (including that of the driver) and of the standing persons permitted such to be carried in accordance with the conditions of permit granted to the owner of the vehicle does not exceeds twenty. (c) (i) Tractor whether or not fitted with any equipment such as rigs, cranes, compressors or projectors exceeding 2250 kgs. in wight, unladen and (ii) any motor vehicles exceeding 2250 kg. in weight, unladen which are not intended to carry any passenger, goods or other load, and which are fitted with equipment such as rigs, cranes, compressors or projector, and are used for any special services or purposes. Rs. 540 plus each number in excess of twenty. Rs. 540/- plus Rs. 100 for every additional 250 kg. or part t