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2: The petitioner, transporter, has called in question initially the M.P. Ordinance dated 5.10.2009, by which amendment in the Taxation Act was made. Since the Ordinance was made an Act thereafter on 22.12.2009, by way of amending the reliefs, the said Amending Act is called in question now. The Constitutional validity of the provisions of amended Act have been called in question, on the ground that the same runs contrary to the provisions of Section 192-A of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'MV Act' for brevity). To bring home the challenge, it is contended that the Apex Court in the case of M.P. AIT Permit Owners Assn. and another Vs. State of M.P.1 , has already laid down the law, wherein similar amendment in Section 16 of the Taxation Act, were said to be invalid as the same were made in contravention to the provisions of the MV Act. It is further submitted that in view of the law laid down by the Apex Court in the case of Hardev Motor Transport Vs. State of M.P. and others2, such an Act of the respondents-State was violative of the provisions of Article 256 of the Constitution of India, and thus, the Act was liable to be struck down.