D NARASIMHA GOUD Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Over the last two decades, motor-vehicles tax on stage-carriages plying on 'fair weather routes' is being levied at a concessional rate. While the notification issued under section 3 of the Andhra Pradesh Motor Vehicles Taxation Act makes no distinction between a stage-carriage plying on an 'all weather route' and a 'fair weather route' and imposes tax according to the distance covered by the stage-carriage in a day, notifications have been issued by the Government from time to time exempting the stage-carriages plying on fair weather routes from the said rate of tax and providing a concessional rate. According to the respondents, the first such notification providing for a concessional rate was issued in G.O.Ms.No. 1928 dated 27-12-1968. Normally, the rate of tax on stage-carriages plying on fair weather routes is kept at 25% to 30% below the rate applicable to other stage-carriages. According to the rates now in force, while the tax on all stage-carriages, which ply more than 320 K.Ms. in a day is Rs.244.50 Ps., per seat, the rate of tax on a stage-carriage plying on a fair weather route is Rs.175/- per seat. Similarly, as against the normal tax of Rs.241.50 per seat in case of a stage-carriage plying a distance exceeding 240 K.Ms. but not exceeding 320 K.Ms. per day, the rate of tax on a stage-carriage plying a similar distance on a fair weather route is Rs.160/-. This concession is evidently given because a fair weather route means a route along a road which is motorable only during fair weather season, or along a road which is not wholly maintained by the R & B Department of the Government, or a local authority. This is how the expression 'fair weather route' is defined by the several notifications issued under Section 9 of the Act providing concessional rate of tax for such stage-carriages.'

(2.) In the initial two notifications providing a concessional rate for such stage-carriages, namely, G.O.Ms. No. 1928 Dt. 27-12-68, and G.O. Ms. No. 888, Dt. 18-6-74, the only benefit given to such stage-carriages was the concessional rate of tax. But, in G.O.Ms.No.532 Dt. 29-12-78 (evidently these G.Os. were being issued as and when a revised notification was issued under section 3 revising the tax on stage-carriages), an additional benefit or concession, as it may be called, was provided. Explanation-II was added (Explanation-I defined the expression "fair weather route") which reads as follows:-'

(3.) When another notification in G.O.Ms,.No.334 was issued on 30-6-1983, Explanation-II was retained in the same shape. However, by a notification in G.O. Ms. No. 555 Dt. 24-7-1987, published in the Andhra Pradesh Gazette on 27-10-1987, Explanation - II has been completely omitted, which has given rise to this batch of writ petitions.