- (1.) The Petitioner M/s Continental Construction Limited has filed these petitions under Article 226 of the Constitution of India challenging the orders passed by the Assistant Regional Transport Officer levying goods tax on the motor vehicles owned by the Petitioner.
(2.) Writ No. 1058 of 1993 relates to the levy of a sum of Rs. 1,69,600 levied as tax treating the vehicles as private goods vehicles. Subsequently, the Assistant Regional Transport Officer levied an additional sum of Rs. 51,331.50 p. treating the vehicles as public goods vehicles. The subsequent order is the subject-matter of writ No. 975 of 1994.
(3.) In writ No. 1058 of 1993, counter and rejoinder-affidavits have been exchanged. No counter-affidavit has been filed by the Respondents in the other writ petition inspite of grant of several opportunities.;