P.P. Naolekar, J. -- 1. This order shall also govern'\he disposal of M.P. No. 3155/91*.

2. By these petitions, the petitioners arc assailing the validity of the notification issued on 7.6.1991 increasing the rate of tax by the State Government by amending the Schedule under the Motor Vehicles Taxation Act, 1947. Section 3A of the M.P. Motor Vehicles Taxation Act provides for levy of additional tax on public Service vehicles, in addition to the tax levied under section 3. Section 3A was inserted in M.P. Motor Vehicles Taxation Act, 1947 by Act No. 13/78. Tax under the section was leviable on all public service vehicles having seating capacity exceeding six passengers, excluding the driver and conductor, at the rate specified in the Third Schedule. The M.P. Motor Vehicles Taxation Act, 1947 was further amended by Act No. 6/X9. This Act receive4 assent of the Governor on 13.4.1989 and was published in the M.P. Gazelle (Extraordinary) dated 17.4.1989. Amongst other sections of the Act of 1947, section 3A was also amended. After amendment of section 3A by Act No. 6/X9, section 3A read as under:

3-A. Levy of additional tax Oil public service vehicles -- (1) In addition to the tax levi