CWP No. 354/1999 12.3.2008: Present: Mr. M.M. Khana, Sr. Advocate with Ms. Pushpa Attri, Advocate for the petitioners. Mr. R.M. Bisht and Mr. Rajesh Mandhotra, Deputy Advocate Generals for respondent No.1. The petitioner by means of this writ petition has challenged the constitutional validity of the Ordinance No.3 of 1996 and Act No. 91 of 1997 whereby the amendment has been carried out in the H.P. Passenger and Goods Taxation Act, 1955. Challenge to the validity of these provisions had been made in large number of cases. Initially, this Court held these provisions invalid and struck down the same. The State went up in appeal and the Constitution Bench of the Apex Court in case State of H.P. and others versus Nurpur Private Bus Operators’ Union and others, (1999) 9 SCC 559 has upheld the constitutional validity of the aforesaid provisions. Parties admit that the grounds raised in this case are squarely covered by the judgment of the Apex Court. In view of the judgment of the Apex Court in case State of H.P. and others versus Nurpur Private Bus Operators’ Union and others supra, there is no merit in the writ petition and the same is accordingly rejected. (Deepak Gupta), J. March 12, 2008 (KA) (Rajiv Sharma ), J.