MEHMOOD HAYATH Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) An inartistically drafted notification issued by the State Government under Sec.9 of the A.P.Motor Vehicles Taxation Act has given rise to this litigation between the transport operators and the Transport Department.

(2.) In all these writ petitions, the petitioners question the action of therespondents viz. the officials of Transport Department in not accepting the tax of seven days as per G.O.Ms.No.142, Transport, R & B (Tr-II) dated 22-8-1995 and seek a direction to the respondents concerned to accept the tax for seven days as per the said G.O. in respect of the petitioners' vehicles.

(3.) The petitioners are owners of All India Tourist Vehicles based inKarnataka and other States, having permits under Sec.88 (9) of the Motor Vehicles Act. Such permits were issued by the State Transport Authority of Karnataka, etc., and they are valid in Andhra Pradesh State also. It is the case of the petitioners that they ply their vehicles intermittently. It is their further case that they are entitled to pay the tax for 7 days at a time in terms of G.O.Ms.No.142, dated 22-8-1995 and that the Transport Department officials in-charge of border check-posts, whenever they are approached to receive the weekly tax as per the G.O. and to permit them to enter the Andhra Pradesh State, they are refusing to accede to the petitioners' request and insisting on payment of quarterly tax at the normal rate. The respondents have taken the stand that the Notification in G.O.Ms.No.142 is applicable only to the contract carriages of other States not covered by authorisation to ply in Andhra Pradesh, but merely passing through the State of Andhra Pradesh. As the vehicles in question are covered by authorisation to ply in Andhra Pradesh State as per the permit which the petitioners hold, the tax is to be collected either quarterly, half yearly or annually at the rates prescribed in G.O.Ms.No.200 dt.7-11-1996. The respondents also submit that the petitioners' vehicles regularly operate as Tourist Vehicles in Andhra Pradesh and therefore they cannot avail of the tax concession in G.O.Ms.No.142.