MATHUR, J.

( 1 ) ALL these writ petitions involve common question of law and fact, therefore, they are disposed of by this common order.

( 2 ) FOR the convenient disposal of these writ petitions, the facts given in the case of Rashid Mohd. v. State of Rajamhan (DB Civil Writ Petition NO. 4102/ 1992) are taken into consideration.

( 3 ) THE petitioner by this writ petition has challenged the validity of the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 (Act No. 14 of 1988) (hereinafter referred to as the Act of 1988) being violative of Articles 14, 19 (1) (g), 265, 300-A, 301 and 304 of the Constitution of India. He has also prayed that the demand notice (Anx. 4) may be quashed.

( 4 ) THE petitioner purchased a Tata Chasis new model 1991 Engine No. 692 D023 90935 Chasis No. 364 0465 from M/s. Standard Motors, Daman in consideration of Rs. 3,36,840. 00 inclusive of local Sales tax 3% vide bill No. 1920 dated 17-6-1991. Copy of bill has been annexed as Annex. 1. The petitioner then got the chasis registered in the Stated Daman being DMR-2186-F and certificate of registration was issued by the Registering Authority, Daman on 17-6-1991. The petitioner the