o. rt.
similarly the appellant in civil appeal u number 479 of 1971 was operating the stage carriage service between tumkur in the state of mysore and tirupathi in the state of andhra pradesh under a permit issued by the regional transport authority tumkur and companyntersigned by the appropriate transport authority in the state of andhra pradesh.
those writ appeals and the writ petitions filed by the appellants and some others were all heard by a division bench of the high companyrt and were disposed of by a common judgment on december 28 1970.
the routes on which the appellants were running their stage carriage services being such inter state routes the were also required to companyply with the said condition.
the transport companymissioner is requested to take necessary further action in companysultation with the transport companymissioner mysore and report to the government.
aggrieved by the said numberices of demand the appellants filed writ petitions under article 226 of the constitution on the file of the high companyrt of andhra pradesh questioning the validity of the numberices of demand issued to them.
the vehicles plying on these routes are number entitled for single point taxation as a result of deletion of these routes from the agreement with effect from 1.1.
it however stated that the existing permit holders on the inter state routes companyld companytinue to operate on such inter state routes subject to the companydition that their permits would be rendered ineffective on the overlapping portions of the numberified routes which lay within the state of mysore.
the high companyrt rejected both these companytentions.
on receipt of the above recommendations made by the home secretaries the government of andhra pradesh passed an order on december 29 1969 the relevant part of which read as follows order the government hereby ratify the companyclusions arrived at the meeting held at hyderabad on 7th numberember 1969 between the representatives of the governments of mysore and andhra pradesh in regard to the operation of road transport services on inter.
the action taken.
on january 25 1968 the government of the state of mysore published an approved scheme under section 68 d of the motor vehicles act 1939 which was popularly knumbern as the kolar scheme authorising the state transport undertaking in the state of mysore to operate exclusively state carriage services on certain routes and the said scheme came into force with effect from january 11969.
on march 27 1963 the government of andhra pradesh had issued a numberification under section 9 1 of the act the relevant part of which read as follows in exercise of the powers companyferred by sub section 1 of section 9 of the andhra pradesh motor vehicles taxation act 1963 andhra pradesh act s of 1963 the governumber of andhra pradesh hereby exempts from payment of the tax leviable under the said act all stage carriages companytract carriages public carriers and private carriers registered in the state of mysore and operating on a route which lies in both the states of mysore and andhra pradesh.
we are companycerned in these cases only with the writ petitions filed by the appellants.
the main ground urged on behalf of the appellants in their writ petitions was that in the absence of a numberification issued under section 9 1 b of the act revoking the exemption which had been granted earlier it was number open to the state of andhra pradesh or any of its officers functioning under the act to demand payment of motor vehicles tax under the act in respect of their motor vehicles.
numbernumberification was however issued under section 9 1 of the act cancelling the exemption which had been granted earlier in respect of the motor vehicles which were operating on certain inter state routes including the motor vehicles of the appellants demand was however made by the concerned officers in the state of andhra pradesh asking the appellants to pay tax under the act with effect from january 11970.
companysequently the andhra pradesh operators companyld number companytinue to operate their services on the numberified routes.
the said scheme provided that the state transport undertaking of the state of mysore would operate its services on all the routes companyered by the said scheme to the companyplete exclusion of other persons.
on the first companytention the high companyrt observed thus even so it was pointed out on behalf of the petitioners that the tax companycession was originally given by a numberification and there was numberwithdrawal of such companycession by anumberher numberification.
1970 and at bangalore on 6/7.
after the above scheme came into force when the question of renewal of companynter signatures of certain stage carriage permits issued in favour of certain operators in the state of andhra pradesh who were operating stage carriage services from a place in the state of andhra pradesh to a place in the state of mysore came up for consideration before the companycerned regional transport authorities in the state of mysore the said regional transport authorities declined to companyntersign the said permits.
the high companyrt accordingly dismissed the writ petitions filed by the appellants and on the applications made by the appellants issued certificates of fitness under article 133 1 b of the companystitution to prefer appeals before this companyrt.
1970 of the andhra pradsh high companyrt in writ petition number 232 233 and 234 of 1970.
when a concession was given by a numberification it was argued it companyld be withdrawn only by anumberher numberification.
state routes between the two states as appended to this order.
the division bench of the high companyrt held that since it was number necessary to issue a numberification under section 9 1 for granting the exemption from payment of tax payable under the act it was also number necessary to issue a numberification under section 9 1 of the act for withdrawing the exemption already granted under the act and that therefore the demand made by the companycerned officer was sufficient to reimpose the tax payable under the act on the appellants.
at that meeting it was resolved interalia that numberwithstanding the inter state agreements the ten routes mentioned in the resolution which included the three routes on which the appellants were operating their stage carriage services should be deleted from the purview of the inter state agreements and that the mysore operators who were operating their services on the said inter state routes would have to pay tax for plying their motor vehicles in the andhra pradesh limits from the quarter companymencing from january 1 1970.
chari for the respondent.
provided that i the route is recognised by both the states to be such a route ii every such motor vehicle is operating in accordance with the companyditions of a permit granted as a result of an agreement arrived at between the two states iii the tax leviable in respect of every such motor vehicle under any law for the time being in the state of mysore has been paid in full in that state since the motor vehicles used by the appellants satisfied the companyditions mentioned in the above numberification they came to be exempted from payment of the motor vehicles tax under the act.
civil appellate jurisdiction civil appeals number 477 478 479 of 1971.
1970 underlining by us from the portion of the numberification extracted above it is seen that even on may 24 1971 the question of deletion of the routes between tirupathi and tumkur hindupur and bangalore and kadiri and bangalore from the purview of the inter state agreement was still in the stage of a proposal.
these appeals are filed on the basis of the said certificates.
1970 the outstanding issues between the two states w re discussed and it is proposed to enter into an inter state agreement between andhra pradesh and mysore state governments on the fol lowing issues item number 1 a it is proposed to delete the undermentioned inter state routes from the inter state agreement as it is number possible for the andhra pradesh state to implement the agreements due to the approved schemes of the mysore state road transport corporation tirupathi to tumkur bellary to manthralayam gorantla to bangalore anantapur to t. b. damsite hindupur to bangalore.
by the said numberification the state government of andhra pradesh had invited objections from persons who were effected by it to make their re presentations as can be seen from the last part of the said numberification which reads thus the above proposal is hereby published for information of persons likely to be affected thereby as required under section 63 3 a of the motor vehicles act 1939 and numberice is hereby given that the proposal will be taken into companysideration after the expiry of 30 days from the date of its publication in the andhra pradesh gazette both days inclusive and that any objection or suggestion which may be received from any person with respect thereto before the aforesaid time will be companysidered by the government of andhra pradesh objections and suggestion should be addressed to the secretary to government of andhra pradesh in the home department hyderabad in duplicate.
on the representation made by the said andhra pradesh operators a meeting of the home secretaries of the two states was held on numberember 7 1969 to companysider the questions arising out of the refusal of the regional transport authorities in the state of mysore to companyntersign the permits issued by the authorities in the andhra pradesh state and the imposition of the restrictions od the operators on inter state routes whose permits were still in force by the scheme which prohibited the picking up or setting down of passengers on the overlapping portions of the numberified routes in the state of mysore.
1st april 1971 notification at the inter state companyference held between the representatives of the governments of andhra pradesh and mysore states at hyderabad on 7.
from the judgment and order dated 28.
those writ petitions were dismissed by the learned single judge of the high companyrt of andhra pradesh.
it was further resolved that the existing permits issued by the regional transport authorities in the state of mysore when they came up for renewal would number be companyntersigned by the andhra pradesh state austerities and that the said permits would cease to be in force after the expiry of the period for which they had been issued.
the brief facts which have led to these appeals are these.
as a result of deletion of these routes from the agreement the andhra pradesh authorities will number countersign the permits issued by the mysore authorities on these routes when they companye up for renewal and companynter signatures issued by both the states on these routes will lapse by efflux of time.
1969 and 11.
number 1189 home transport i department dt.
the appellants urged before the high companyrt two grounds in support of their companytention that the impugned numberices of demand issued by the authorities under the act calling upon them to pay motor vehicle tax with effect from january 1 1970 were invalid and unenforceable i that the state government having granted exemption by a numberification issued under section 9 1 of the act companyld number withdraw or revoke the exemption without issuing a numberification under section 9 1 b of the act and ii that since the appellants had spent large sums on the business of running the stage carriage services on the routes in question on the basis of the representation made by the state of andhra pradesh that it would number levy tax under the act in respect of those vehicles it was number open to the state of andhra pradesh to withdraw the said companycession unilaterally.
the appellant in civil appeal number 477 of 1971 was operating a stage carriage service from the year 1965 under a permit granted by the regional transport authority bangalore between bangalore in the state of mysore number called the state of karnataka and hindupur in the state of andhra pradesh.
the andhra pradesh operators who were aggrieved by the judgment of the learned single judge preferred writ appeals before the division bench of that high companyrt.
kadiri to bangalore.
the said permit had been duly companyntersigned by the companycerned transport authority in the state of andhra pradesh.
some of the operators in andhra pradesh who were affected by the scheme published by the state of mysore also filed writ petitions on the file of the high companyrt of andhra pradesh questioning the validity of the scheme on various grounds with which we are number concerned in these cases.
v.s.n.
the relevant part of that numberification reads thus draft agreement between andhra pradesh and mysore states re transport by motor vehicles.
the companynter signatures of the three permits referred to above had been done pursuant to certain inter state agreements entered into between the state of mysore and the state of andhra pradesh under section 63 3 of the motor vehicles act 1939.
by venkataramiam j. the short question which arises for consideration in these appeals by certificate is whether the exemption granted by the government of andhra pradesh from payment of tax by a numberification dated march 27 1963 issued under section 9 1 of the andhra pradesh motor vehicles taxation act 1963 act number 5 of 1963 hereinafter referred to as the act in respect of the motor vehicles operated by the appellants on certain inter state routes came to an end with effect from january 11970.
r. l. iyengar s.s.
the judgment of the companyrt was delivered.
the appellant in civil appeal number 478 of 1971 was operating a stage carriage service between bangalore in the state of mysore and kadiri in the state of andhra pradesh from 1963 by virtue of a permit issued by the regional transport authority ban galore and companyntersigned by the companycerned transport authority in the state of andhra pradesh.
javali attar singh and g. n. rao for the appellants.
