(1.) The vires of Rule 3B of the Bihar Motor Vehicles Taxation Rules 1930 is in question in these writ applications.
(2.) The petitioner No. 1 of CWJC No. 9981 of 1992 is a registered association of transporters looking after their Welfare and the petitioner Nos. 2 and 5 have been carrying on their transport business.
(3.) The legislature of Bihar enacted Bihar Motor Vehicles Taxation Act, 1930, (hereinafter called and referred to as 'the said Act'), in terms whereof road tax as envisaged under S. 6 thereof upon the transport operations had been levied.