ORDER :

1. These writ petitions have been filed by the petitioners aggrieved against the orders dated 28/8/2012 and 18/10/2012, whereby, the prayer made by the petitioners seeking exemption in terms of notification dated 9/3/2011 in special road tax has been rejected and the appeals filed by the petitioners before the Regional Transport Officer, Jodhpur have also been rejected.

2. It is inter alia indicated in the petitions that the petitioners purchased new chassis of passenger vehicle in January, 2011 (in CW No. 11701/2013, 11692/2012 & 11232/2013) and in rest of the petitions (CW 11691/2013 & 11693/2013) in September, 2009 for any contingent use/need in future, therefore, they did not fabricate stage carriage body over the said chassis.

3. The State Government in exercise of powers conferred under Section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 ('the Act, 1951') issued a notification dated 9/3/2011 providing for exemption from payment of special road tax for the new stage carriage passenger vehicles purchased after the notification and registered before 31/3/2013 plying on the rural routes. The said exemption was originally available for a period of two years from th