PRAMESHWARI DEVI Vs. STATE OFHIMACHAL PRADESH

JUDGEMENT

(1.) These three petitions under Articles 226 and 227 of the Constitution have been heard together as they involve a common question of law. The petitioners in all the cases are the holders of public carrier permits issued by the State Transport Commissioner, Punjab before the re-organisation of the State of Punjab under the Punjab State Re-organisation Act. 1966. All of them have their place of business within the territorial limits of the State of Punjab and have no place of business within the Union Territory of Hirnachal Pradesh. The permits granted to them are still to run their course for some time and when issued were valid for the whole of the State of Punjab as it then was, including Kalka Simla and connected group of roads

(2.) Before the re-organization of the erstwhile State of Punjab, a portion of Kalka-Simla road lay within the territorial limits of the State of Himachal Pradesh. The traffic on Kalka-Simla route was therefore shared by the erstwhile State of Punjab and the State of Himachal Pradesh in accordance with mutual agreement between both the States by virtue of which each State was entitled to issue a number of permits. The permits issued by one State were countersigned by the other.

(3.) In 1952 the Punjab Legislature passed the Punjab Passengers and Goods Taxation Act 16 of 1952 (hereafter to be referred to as the Act') to provide for levying a tax on passengers and goods carried by road in certain motor vehicles Section 3(1) of the Act provides that there shall be levied charged and paid to the State Government a tax on all fare and freights in respect of all passengers carried and goods transported by motor vehicles at the rate of one-fourth of the value of the- fare or frieghts, as the case may be. subject to a minimum of two Naye paise in any one case, the amount, of tax being collected to the nearest Naya paisa.