IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.5 of 2003 Decided on: 23.11.2009 M/s.Himachal Wire Industries Pvt. Ltd. …..Petitioner VERSUS State of H.P and others …..Respondents. Coram The Hon’ble Mr. Justice Deepak Gupta, Judge. The Hon’ble Mr.Justice V.K.Ahuja, Judge. Whether approved for reporting?No For the petitioner: Mr.K.D.Sood, Advocate. For the respondents: Mr.R.K.Bawa, Advocate General with Mr.Rajesh Mandhotra, Dy.Advocate General. Deepak Gupta,Judge (Oral) By means of this writ petition, the petitioner has challenged the constitutional validity of the provisions of the Himachal Pradesh Passengers and Goods Taxation Act, 1955 as amended by Ordinance No.3 of 1996 which was later replaced by the H.P Passenger and Goods Taxation (Amendment) Act, 1996, Act No.1 of 1997. A number of writ petitions …2… were filed challenging the constitutional validity of the aforesaid provisions. A Division Bench of this Court decided CWP No.418 of 1997 and other connected matters on 21st June, 2005 and held as follows:- “As a result of the above discussion, we hold that that the impugned Ordinance and the Act, viz. Himachal Pradesh Passengers and Goods Taxation (Amendment) Ordinance, 1996 (3 of 1996) and Himachal Pradesh Passengers and Goods Taxation (Amendment) Act, 1996 (Act 1 of 1997) do not suffer from any of the alleged vices and hence, not liable to be struck down. Consequently, all the writ petitions are dismissed. The parties are left to bear their own costs.” It is not disputed that this decision squarely covers the dispute in the present case also. Consequently, this present writ petition is also dismissed with no order as to costs. ( Deepak Gupta ) Judge. November 23, 2009 (V.K.Ahuja) (m) Judge