ORDER :

1. The order will dispose of three petitions bearing W.P.(C) Nos. 1140, 1141 and 1093/2020. The facts are being taken from SWP No. 1140/2020. The petitioner has approached this Court praying for quashing of order dated 22.06.2020, whereby the petitioners have been directed to deposit differential amount of token tax/fees of the vehicles sold by it from 01.08.2019 to 26.11.2019.

2. Learned counsel for the petitioner submitted that the petitioner is a company registered under the Companies Act, 1956. It is authorized dealer of Hyundai Motors Private Limited. In the regular course of business it is selling the automobile products manufactured by Hyundai Motors Private Limited.

3. The petitioner charges the cost value of the vehicle and the taxes levied thereon. Registration of vehicles is the responsibility of the buyer and so the payment of tax. Vide SRO 492 dated 01.08.2019, issued by the Transport Department in exercise of powers conferred under section 3 of the J. and K. Motor Vehicles Taxation Act, 1957 (for short 'the 1957 Act'), registration fee on the vehicles was increased. As against the earlier system of payment of registration fee on annual basis, one time ad-valorem