K.K. Trivedi, J.

This judgment will govern the disposal of all the aforesaid writ petitions. The hearing of the bunch of these writ petitions was done as common questions of law have been raised in all petitions, calling in question the Constitutional validity of the amendment made in section 13 of the M.P. Motoryan Karadhan Adhiniyam, 1991 (hereinafter referred to as the 'Taxation Act' for brevity). However, for the convenience, the facts are taken from Writ Petition No. 1430/2014 (Nihal Ahmed vs. State of Madhya Pradesh and others). The petitioner, transporter, has called in question initially the M.P. Ordinance dated 5-10-2009, by which amendment in the Taxation Act was made. Since the Ordinance was made an Act thereafter on 22-12-2009, by way of amending the reliefs, the said amending Act is called in question now. The Constitutional validity of the provisions of amended Act have been called in question, on the ground that the same runs contrary to the provisions of section 192-A of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'MV Act' for brevity). To bring home the challenge, it is contended that the Apex Court in the case of M.P.A.I.T. Permit Owners