Mr. Hemant Gupta, J.:- This order shall dispose of aforesaid two writ petitions i.e. CWP No.18228 of 2012 and CWP No.3231 of 2013 wherein the challenge is to the notifications dated 22.11.2007 and 31.08.2012, whereby the motor vehicles having Contract Carriage Permits and All India Tourist Permits, registered in the States other than the State of Punjab inter-alia on the ground that tax imposed is prohibitive, expropriatory and discriminatory thus liable to be set aside.

2. The petitioners are the owners of tourist vehicles registered in States other than in the State of Punjab. Some of the petitioners have Special Contract Carriage Permit, whereas some have All India Tourist Permits. It is pointed out that the vehicles owned by the petitioners pass through the State of Punjab for ferrying the tourists to other States and are liable to pay tax in terms of the Punjab Motor Vehicles Taxation Act, 1924 (for short ‘the Act’). It is pointed out that Section 3 of the Act was amended by the Punjab Motor Vehicles Taxation (Amendment) Ordinance, 2007 since replaced by the Punjab Motor Vehicles Taxation (Amendment) Act, 2007 (Punjab Act No.7 of 2008). In exercise of the powers in re