(1.) All these writ petitions involve common question of law and fact, therefore, they are disposed of by this common order.
(2.) For the convenient disposal of these writ petitions, the facts given in the case of Rashid Mohd. v. State of Rajamhan (DB Civil Writ Petition NO. 4102/ 1992) are taken into consideration.
(3.) The petitioner by this writ petition has challenged the validity of the Rajasthan Tax on Entry of Motor Vehicle into Local Areas Act, 1988 (Act No. 14 of 1988) (hereinafter referred to as 'the Act of 1988) being violative of Articles 14, 19(1)(g), 265, 300-A, 301 and 304 of the Constitution of India. He has also prayed that the demand notice (Anx. 4) may be quashed.