( 1 ) THE factual matrix and the grounds of law raised being common in this batch of writ petitions, it was heard analogously and is disposed of by this singular order. For the sake of clarity and convenience, the facts in W. P. 4739/2000 are adumbrated herein.

( 2 ) THE facts as have been uncurtained are that the petitioners are holders of stage carriage permit and plying their vehicles in various routes. Section 3, M. P. Motoryan karadhan Adhiniyam, 1991 (hereinafter referred to as 'the Adhiniyam') provides that there shall be levy of tax on every motor vehicle used or kept for use in the State as per the rate specified in the Schedule. Section 5 of the said Adhiniyam stipulates the tax is required to be paid in advance by the owner of the motor vehicles as prescribed under the said provisions. Section 5 provides for filing of declaration and determination of tax payable. In the first schedule of the adhiniyam tax is provided for vehicles permitted to carry more than six passengers. The vehicles have been categorized into certain categories, namely, Reserved Stage carriage, Contract Carriage and Stage Carriages. It is putforth that Section 23 of the adhiniyam empowers the State G

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