IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.7943 of 2000 Date of decision: 14.9.2006 Dharmender Gupta and another ....Petitioners versus The State of Haryana and others. Respondent. CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE RAJESH BINDAL Present: None for the petitioners. Ms. Ritu Bahri, DAG,Haryana. JUDGMENT: This order will dispose of CWP Nos.7525 of 1999 and 7943 of 2000. These petitions challenge levy of passenger tax on the ground that the petitioners are already paying composite fee of Rs.12000/- per quarter per State and are holding All India Tourist Permit. The contention is that tourist operators constitute a separate class as per the provisions of the Motor Vehicles Act, 1988 (for short, 'the 1988 Act'). Learned counsel for the State points out that the issue has been gone into by the Hon'ble Supreme Court in M/s Sharma Transport v. Government of AP and others, AIR 2002 SC 322 and it has been held that liability to levy tax under the provisions of the Punjab Passengers and Goods Taxation Act, 1952 was not affected by the provisions of the 1988 Act. In view of above, we have already disposed of similar writ petitions vide order dated 8.9.2006 being CWP Nos.3659, 4013 of 2000, 2570, 11549, 18161, 18206 of 2002, 523, 8758 and 9351 of 2006. Accordingly, these writ petitions are dismissed. (Adarsh Kumar Goel) Judge Sept.14, 2006 (Rajesh Bindal) 'gs' Judge