LAWS(SC)-2006-11-92

J SRINIVASA RAO Vs. GOVT OF A P

Decided On November 24, 2006
J.SRINIVASA RAO Appellant
V/S
GOVT.OF A.P. Respondents

JUDGEMENT

(1.) Leave granted.

(2.) The State of Andhra Pradesh enacted the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (for short "the Act") to consolidate and amend the law relating to levy of a tax on motor vehicles in the State of Andhra Pradesh.. Section 3 of the Act reads as under:

(3.) In the Schedule appended to the Act, the rate of tax for Maxi Cab permitted to carry more than six passengers but not more than twelve passengers was prescribed at Rs. 1,000/-. By reason of an amendment as contained in the notification dated 27.04.1997, the rate of tax was modified as under: