NAZERIA MOTOR SERVICE Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) These appeals by certificate from a judgment of the Andhra Pradesh High Court which disposed of several petitions under Art. 226 of the Constitution including the petitions filed by the appellants involve the question of the constitutionality of the Andhra Pradesh Motor Vehicles (Taxation of Passengers and Goods) Amendment and Validation Act, 1961, Andhra Pradesh Act XXXIV of 1961.

(2.) The appellants hold permits either for state carriage or for public carriers issued under the Motor Vehicles Act 1939. They ply these vehicles on different routes in the State as also on some of the inter-State routes. They were subject to tax levied under the Madras Motor Vehicle Taxation Act, 1931.

(3.) In 1952 the Madras Motor Vehicles (Taxation of Passengers and Goods) Act, 1951 (ACT XVI of 1952) was enacted by which every operator had to pay Rs. 12.50 per seat per quarter or 37 nP. per seat per mile over and above the tax payable under the Madras Motor Vehicles Taxation Act, 1931. Under that Act the operators were paying tax of Rs. 30 per seat per quarter. The validity of Act 16 of 1952 was challenged before the Madras High Court. In Mathurai Pillai vs. The State of Madras, 1954-1 Mad LJ 110 its validity was upheld except as to the proviso to section 3 of the Act. After the formation of Andhra Pradesh State the Governor promulgated an Ordinance amending Madras Act 16 of 1952 in the light of the above judgment. The provision contained in the Ordinance were subsequently reenacted as President's Act 11 of 1954. The operators, therefore, paid taxes imposed under Act 16 of 1952 as amended in the State of Andhra Pradesh. By means of Act 21 of 1959 the legislature of Andhra Pradesh amended Act 16 of 1952. Section 3 of Act 16 of 1952 as amended read as follows: