100/per seat per quarter with effect from 1 7 1971.
T. M. Sampath, for the petitioners in WPs.
30/ to Rs.
The result was that the rate of tax was restored to Rs.
Appeals by Special Leave from the Judgments and Order dated the 14th February, 1972 of the Madras High Court in WPs.
Appeals were preferred against this decision to this Court.
Natesan In WP.
253 and 394/73 , A. K. Sen In 395/73 and K. Doraiswami and K. Jayaram, for the petitioners in all rest of petitions .
By a companymon judgment dated 29 1 1971, the High Court allowed the writ petitions and quashed the aforesaid numberifications holding that the numberifications were a device to eliminate the operation of companytract carriages and that the numberifications were number made in the exercise of the power of taxation.
30/ to Rs.
He obtained a permit on 16 5 1968 to operate it as a companytract carriage and was paying tax at the rate of Rs.
During the pendency of those writ petitions, the government increased the rate of tax from Rs.
Thereafter, the Government of Tamil Nadu issued G.O.M.S. 2544 Home dated 20 1 1971 enhancing the tax from Rs.
2415 of 1972 and 128 to 132 of 1973.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
128/73 , K. S. Ramamurthi In CA No.
Govind Swarninadhan, Advocate Gen. for State of Tamil Nadu A. V. Rangam and A. Subhashini, for the respondents In all the petitions .
Govind Swaminathan, Advocate Gen. for the State of Tamil Nadu, N. S. Sivan, A. V. Rangam and A. Subhashini, for the respondent in C.A. 2415/72 and 128 129/73 .
129 of 1973 and 2415 of 1972 and A. T. M. Sampath, for the appellants in CAs.
The writ petitions assail the validity of the aforesaid numberification on the additional ground, namely, that the tax levied under the numberification imposes restrictions on the freedom of trade, companymerce and intercourse guaranteed by Article 301 of the Constitution and that, as the numberification is number law passed after obtaining the previous sanction of the President of India, the tax is invalid.
The Government of Tamil Nadu by G.O.M.S. 923 Home dated 19 4 1969 increased the rate of tax with respect to omnibuses from Rs.
A number of writ petitions were, filed challenging the validity of this numberification.
It is this G.O. which the petitioner challenges in the writ petition.
SO to Rs.
The Judgment of the Court was delivered by MATHEW, J. In the Civil Appeals, the questions for companysideration are whether the enhancement of motor vehicles tax on omnibuses imposed by G.O. No.
The petitioner is the owner of an omnibus which has a capacity to accommodate 54 passengers.
It was announced that this measure was with a view to avoid unhealthy companypetition between omnibuses and regular stage carriage buses and to put down the misuse of omnibuses.
This Act was passed with a view to abolish levy of tolls in the Presidency of Madras and the, levy of taxes on motor vehicles by local bodies.
3062/71 and 3069 3073 of 1971.
10/ per seat per quarter was increased to Rs.
1412 of 1969, etc.
The avowed object of this measure also was to avoid unhealthy companypetition of omnibuses with regular stage carriages.
The rate of tax which originally stood at Rs.
We take up for companysideration Writ Petition No.
1850/73 .
50/ per seat per quarter with effect from 1 7 1969.
30 per seat per quarter to Rs.
V. Gupte In CA No.
The owners of omnibuses questioned the validity of the numberification in Writ Petition No.
2415/72 and 128 132/73 .
The tax was imposed by the Government in the exercise of its power under s. 4 of the Madras Motor Vehicles Taxation Act, 1931.
253 of 1973 and the judgment therein will dispose of the Civil Appeals and the Writ Petitions.
994 and 1312/73 R. Nambiar, for the petitioners in WP.
2044 Home dated 20 9 1971 by the Government of Tamil Nadu from Rs.
30/ per seat per quarter under the Madras Motor Vehicles Taxation Act 3 of 1931 hereinafter called the Act .
100/ per seat per quarter with effect from 1 9 1970 by G.O.M.S. 434 Home dated 27 2 1970.
100/ per seat per quarter is companystitutionally valid and whether the distinction made between companytract carriages and stage carriages in the matter of levy of vehicle tax offends Article 14 of the Consti tution.
30/ per seat per quarter when the systems of issuing permits for omnibuses by the regional transport authorities came into vogue.
1051 54, 1120, 1463 65 and 488 495/73.
C. Agarwala, for the petitioners in WPs.
30/ per seat per quarter.
