JUDGMENT 1. The petitioners are registered owners of Trekkers having seating capacity of 10 passengers each and they are plying the said Trekkers under Temporary Permits. The petitioners pray for issue of a writ in the nature of Mandamus commanding the respondent Nos. 4 and 5 to give effect to the Resolution adopted by the S.T.A. regarding exemption of paying Additional Tax on the 10-Seater vehicle in all the Districts of West Bengal. 2. It is the case of the petitioners that although such Trekkers of the petitioners are registered as Contract Carriages under the direction of the R.T.A., Midnapore, such Trekkers by the petitioners as also other Trekkers in the District are being plied for carrying passengers on a Time-Table approved by the R.T.A. It is the contention of the' petitioners that the fact that such Trekkers registered as Contract Carriage are being plied under the direction of R.T.A., approved Time-Table will prove that the same are being plied as Stage Carriage That apart, Temporary Permits which are being issued successively to the petitioners do not also indicate that the same have been issued for plying the vehicle as a Contract Carriage. 3. It is the further contention of the petitioners that the S.T.A., West Bengal by a resolution taken in its Meeting held on December 15, 1993, has decided that Trekker Service in the District of Hooghly in respect of the routes in question mentioned therein would be treated as Stage Carriage, as a result whereof the Trekkers which are plying in the District of Hooghly are exempted from payment of the Additional Tax. It is the grievance of the petitioners that the same facility is not being extended to the petitioners, as a result whereof although they are plying the vehicles as a Stage Carriage under approved Time-Table, they are not exempted from payment of Additional Tax. 4. Mr. It is the grievance of the petitioners that the same facility is not being extended to the petitioners, as a result whereof although they are plying the vehicles as a Stage Carriage under approved Time-Table, they are not exempted from payment of Additional Tax. 4. Mr. Roy appearing for the petitioners submits, inter alia, that the very fact that such Trekkers have been plying under approved Time-Table will prove that the Trekkers are being plied as a Stage Carriage and when a formal decision in respect thereof has been taken by the S.T.A. treating the Trekkers plying in the Hooghly District as Stage Carriage, the result of which is that the Trekker-Owners in Hooghly are exempted from payment of Additional Tax, there is no reason why the same benefit should not be extended to the petitioners and other owners of the Trekkers in the District of Midnapore. 5. Mr. Khan, appearing for the S.T.A. on the other hand submits that such a decision has been taken by the S.T.A. in exercise of its power under the Second proviso to Rule 163 of the West Bengal Motor Vehicles Rules after consideration of all aspects of the matter and after satisfying itself that the Trekkers in the said Districts can be termed as 'Stage Carriage'. Therefore, without ascertaining all the facts, the same benefit cannot be extended mechanically to the Trekker-Owners of Midnapore District. 6. Having heard the learned Advocate for both the parties, I am of the view that whether all the petitioners or the Trekker-Owners of Midnapore District can have the same benefit which was extended to the Trekker-Owners of Hooghly District only can be decided by the S.T.A. after considering all aspects of the matter in exercise of power under Rule 163 of the said Rules. 7. I, therefore, dispose of this application by directing that the petitioners will make a comprehensive representation to the S.T.A. indicating therein details of the circumstances under which their Trekkers can be termed as Stage Carriages for obtaining the benefit of exemption from Additional Tax and why the benefit which has been extended to the Trekker-Owners in Hooghly should also he extended in their cases and how they are similarly circumstanced with the Trekker-Owners in Hooghly. If such a representation is made by the petitioners, the S.T.A. shall consider and dispose of the same in accordance with law after giving a hearing to the petitioners as also to all other interested Trekker-Owners of the District of Midnapore including their Association. if any. Such consideration and disposal of such representation shall be made within three months from the date of communication of this order. 8. It is made clear that it will be open to the S.T.A. for the purpose of consideration of such representation and coming to a decision to call for all relevant information from the R.T.A., Midnapore or from other appropriate authorities. 9. These applications are thus disposed of. There will be no order as to costs. Let a Plain copy of this order duly counter-signed by the Assistant Registrar (Court) be given to the learned Advocate for the petitioners.