(1.) The petitioners in this batch of petitions under Art. 226 of the Constitution of India, have questioned the action of the respondent authority in insisting on compliance of the provisions of Rule 126 of the Central Motor Vehicles Rules, 1989 ('C.M.C. Rules' for short). Since common questions are involved in all the petitions, upon a joint request, all these petitions are being disposed of by this common judgment.
(2.) The main question in this group of petitions is the applicability and interpretation of the provisions of Rule 126 of the C.M.V. Rules. In order to appreciate the merits of these petitions, it would be necessary to have a close look into the factual scenario and matrix emerging from the record of the present case. Substantially, common facts may be noted first. The petitioners are dealing in manufacturing or assembling of autorickshaws. Every year, about 1200 autorickshaws (popularly known as "Chhakdas") are made or assembled by the petitioners and about 30,000 persons are directly or indirectly employed in such work. Factual Matrix With History :
(3.) In one of the petitions, it is stated that the price at the relevant time came to about Rs. 35,000.00 per vehicle. Some of the petitioners have been dealing in business of assembling of rickshaws since long. Some of them have also obtained licences under the Central Excise Act, 1944. Some of the petitioners have also relied on the historical background which has led to thriving of business of assembling of rickshaws. According to the petitioners' case, in the year 1956, at the time of formation of the erstwhile State of Saurashtra, the manufacturers and assemblers of such vehicles were encouraged by the then Government of the State of Saurashtra and in particular the then Chief Minister Shri Dhebar, to locally manufacture and assemble such autorickshaws. Such vehicles were being sold all over the country. Due to long experience, the vehicles had become very popular because they were not only cheap in price but also economical to run. With the great encouragement from the then Government of Saurashtra and thereafter on formation of the State of Gujarat since 1960 the business of manufacturing and assembling of rickshaws was thriving in various parts of Saurashtra and particularly in the city of Jamnagar etc. and thereby the State Government as well as Central Government earned huge amount by way of direct and indirect taxes.