S.K. Kulshrestha, J.

1. This writ appeal shall also govern disposal of Writ Appeal Nos. 10,11,12,13 and 14 of 2006. All these appeals have been filed against the common order passed on April 12, 2006 by the learned single judge in Writ Petition Nos. 929, 930, 931, 932, 933 and 934 of 20061 between the same parties.

2. According to the petitioner, the petitioner is a registered company, dealing in leasing out equipment and machinery on rental basis. The petitioner contended before the authorities that it purchased earth moving equipments, namely, JCB backhoe loaders, in Jaipur and after obtaining temporary registration certificate from the R. T. O., Jaipur, despatched the JCBs from Rajasthan to Harda, in the State of Madhya Pradesh, through transporter, respondent No. 3, Truck Operators' Union. On September 23, 2005 the trucks carrying JCBs were checked at the border check-post, Dhabla-Jodi, Khilchipur, in District Rajgarh (M. P.). The Check-post Officer found that the documents in relation to the JCBs were not in order and, therefore, issued the prescribed show cause notice for payment of tax together with penalty under the provisions of the M. P. Commercial Tax Act, 1994 (herei