( 1 ) MR. PRASHANT G. Desai, learned Counsel appearing in Special civil Application No. 3240 of 2005, and Mr. Ramkrishna B. Dave, learned Counsel appearing in the connected matters, are heard for the petitioners. Mr. Uday Bhatt, learned Assistant Government pleader, is heard for the State.

( 2 ) THE questions raised in all these petitions are identical, but, for the purposes of this judgement, we will take the facts from Special Civil Application No. 3240 of 2005.

( 3 ) THE petitioner in Special Civil Application No. 3240 of 2005, who is an owner of Omnibus No. GTE 6994, submitted `nt Forms for the month of May-2000 under Rule-5 of the Bombay Motor vehicles Tax Rules, 1959 (for short "the Rules"); the same was sanctioned by the respondent-Authority. Immediately thereafter, the petitioner filed `nt Forms in June and July-2000 for non-user. It was submitted by the petitioner that since the composite tax imposed by the State Government was too excessive and since there was scarcity, the petitioner was not able to run its business and the request was accordingly made for grant of `nt Forms for the period of June and July-2000. The said `nt forms were rejected on the grou