JUDGMENT The judgment of the Court was as follows :–– This is an appeal from an interim order by which the learned Single Judge had restrained the respondents from giving effect to a resolution whereby the Regional Transport Authority, Maida had taken a decision to levy additional taxes including taxes with effect from the date of implementation of revised fares in the district of Malda on routes identified as express routes. This requirement was limited to those express buses plying on express routes. 2. The grievance of the appellants is four folds :–– 1. It is submitted that the writ application was not maintainable as it had been filed on behalf of the association. Reliance has been placed on the decision of the Division Bench of this Court in (1) Siliguri Inter-District Minibus Owners' Association & Ors. v. Bijon Krishna Bhowmick, 1993(2) CLJ 99 . 2. It is submitted that admittedly the writ petitioner had express bus licence and did not ply as a bus with the contract carriage or stage carriage permit. 3. That the resolution was passed in February 1995. Whereas the writ petition was filed a year later. 4. That the demand being a fiscal one, it would be difficult to recover if the writ petitioner was ultimately unsuccessful. Whereas, the appellant was agreeable to undertake to Court to return any amount which may be deposited by the writ petitioner with them in the event the writ petitioner is ultimately successful, to the writ petitioner together with interest. Reliance has been placed on the, decisions in AIR 1986 SCC 663 and AIR 1985 SCC 1368. 3. It has been submitted by the respondents that the application was maintainable as at least two of the petitioners were individuals whose interest had been affected. Secondly, it is submitted that the fact that the writ petitioners had an express bus endorsement on their licenses had been challenged in the writ petition and it was not open to the appellants to rely upon such endorsement. It is stated that in fact the writ petitioners operated as normal contract stage carriage operators. It is also stated that in fact the resolution had not been given effect to at least till December 1985 when the writ petition was filed. 4. It is stated that in fact the writ petitioners operated as normal contract stage carriage operators. It is also stated that in fact the resolution had not been given effect to at least till December 1985 when the writ petition was filed. 4. Having heard the submissions of the parties we are of the view that the only ground which needs consideration at this stage is that the interest of the revenue should be protected without and at the same time jeopardising the interest of the writ petitioners. Accordingly, we dispose of this application and the appeal by setting aside the order under appeal and by giving liberty to the writ petitioner to deposit the additional tax as well as any other tax which is payable by them within four weeks from date. During these four weeks the interim order already granted by the Trial Court shall continue. In default of putting in the amount as directed within the time specified the interim order will stand vacated. In the event the deposit is made as directed the Motor Vehicles authority are directed to invest the said sum in separate account and hold the same subject to further orders of Court. Taking note of the undertaking given by the learned Counsel appearing on behalf of the Motor Vehicles authority we also directed that in the event the writ petitioners are ultimately successful in the writ application, the Motor Vehicles authority will refund any amount which may have been deposited pursuant to this order with the appellants to the persons concerned together with interest thereon calculated at simple interest rates at 18% per annum. It is made clear that this order will be effective in respect of the members of the association who are plying on the express routes. It is also made clear that this order is passed without prejudice to the rights and contentions of the parties. It is recorded that pursuant to the order of the Trial Court, a list of members of the writ petitioner-association has already been furnished. It is made clear that the directions already given by the learned Single Judge for hearing of the writ petition will continue and the order under appeal is modified to this extent. There will be no order as to costs. It is made clear that the directions already given by the learned Single Judge for hearing of the writ petition will continue and the order under appeal is modified to this extent. There will be no order as to costs. Let plain copies of the order duly countersigned by the Assistant Registrar (Court) be made available to the learned Advocates for the parties.