GOEL BUS SERVICE Vs. STATE OF H P

JUDGEMENT

(1.) THE petitioners are engaged in the business of transport and are having various route permits for their respective buses/stage carriages for different routes in the State.

(2.) IN the year 1972 the State of Himachal pradesh enacted "the Himachal Pradesh motor Vehicles Taxation Act" (hereinafter to be referred as the Act ).

(3.) IN this act the amendments were brought by incorporating Sections 3-A, 3-B and 3-C, vide amending Act No. 15 of 1999 with the following object and reasons as indicated in Bill No. 10 of 1999 :