VENSON TRANSPORTS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The constitutionality of the Madras Motor Vehicles Taxation of Passengers and Goods (Andhra Pradesh Amendment) Act, 1059 (herein after for the sake of convenience referred to as the Act) is put in issue in these writ petitions. These petitions presented under Article 226 of the Constitution claim the issuance of writs of Mandamus or other appropriate writs, directions or orders directing the State of Andhra Pradesh to forbear from enforcing the provisions of the said Act and the Rules framed thereunder against these petitioners.

(2.) The petitioners carry on the business of Motor Transport in different parts of Andhra Pradesh. They ply stage carriages on the several routes in this State under permits issued under the Motor Vehicles Act, 1939, subject to the conditions imposed under the licenses and by other provisions of the Motor Vehicles Act. They are also subject to the tax levied under the Madras Motor Vehicles Taxation Act. Under section 43(1) (ii), the Government of the State is authorised to fix maximum fares for stage carriages and public carriers to be applicable throughout the State or within any area or routes within the State. In exercise of this power, the maximum fares in respect of the routes on which these vehicles ply were fixed by the concerned Governments.

(3.) In the year 1952, the Legislature of the composite State of Madras passed the Madras Motor Vehicles (Taxation of Passengers and Goods) Act (Act XVI of 1952) providing for the levy of taxes on passengers and goods carried in stage carriages and public carrier vehicles in the State. That Act came into force on 1st February, 1953 throughout the composite State of Madras. Section 3 of that Act, which is the charging section, runs as follows :-