MODI, J.—We have 438 writ applications before us under Articles 226 and 227 of the Constitution, which are, broadly speaking, based on similar facts. As they raise certain common questions of law, which are of considerable importance, we propose to dispose of them by a single judgment.

2. To be able to appreciate the points of law in controversy before us, we propose to give the facts of writ petition No. 60 of 1964. Vijai Singh and Kalyan Singh are owners of Bus No. RJL 5650. They are holders of a permit on the Jaipur Bikaner route for a period of three years which is due to expire on the 9th February, 1965. (Sec. Ex.4). The petitioners case is that the respondent No. 3 the State of Rajasthan, to which we shall refer as the respondent in the case for facility of reference, enacted the Rajasthan Passengers and Goods Taxation Act, 1959 (Act No. 18 of 1959, hereinafter referred to as the Act of 1959 ) with effect from the 1st May, 1959. By this Act, the State Government was empowered to levy and collect a tax on passengers and goods carried by roads in motor vehicles in this State. By section 3 of the Act it was enacted that this tax shall be levied and paid to the State on fares and

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