Honble BALIA, J.–This appeal is against the order of the learned Single Judge dated 28.1.2000 in S.B. Civil Writ Petition No. 180/2000.

(2). The petitioners carry on the business of manufacturing and selling of cement and for the purpose of their business they have also been granted mining lease for lime stone in respect of the land situated in village Bharda Jai, Surjna, Nagri in tehsil Chittorgarh. According to the petitioners they have installed crusher in the mining area itself for crushing lime stone excavated from the mines and there is public road in the mining area of the petitioners, which is in the exclusive possession and control of the petitioners. For the purpose of carrying lime stone from mines to the crusher within that area they have acquired heavy earth moving equipments known as Dumpers. The total number of such machines acquired from time to time is 27. In the petition, out of which this appeal arises, demand notices Annx. 4/1 to 4/27, raised under the Rajasthan Motor Vehicles Taxation Act, 1954, are under challenge. All these notices relate to demand for tax under the Act for the period commencing from 1.4.97 to 31.3.2000 and have been raised by notices dated 11

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