the first appeal arises out of a writ petition against the levy in respect of motor chassis delivered to it by ashok leyland limited of madras.
appeals by special leave from the judgment and order dated october 6 1967 of the andhra pradesh high companyrt in writ petitions number.
the appellants in civil appeal number 2182 of 1968 are ashok leyland limited madras who transport motor chassis by road from their factory at encore to dealers in various parts of india state transport undertakings etc.
these chassis are driven from ennumbere to their respective destinations in the several states under temporary certificates of registration obtained from the madras state on payment of requisite tax in that behalf such certificates of registration under s. 28 of the motor vehicles act being effective throughout india.
the grounds urged in the writ petitions filed in the high companyrt inter alia are as follows s.3 of the act only authorises a levy of tax on a motor vehicles used or kept for use in a public place in the state.
in the case of vehicles other than chassis such user or keeping for use in a public place can only take place when they are put to the required user or kept for use by the customers for whom the vehicles are transported in the manner companytemplated by the motor vehicles act.
hence the appeals.
the judgment of the companyrt was delivered by mitter j. these appeals are directed against the imposition of taxes under the andhra pradesh motor vehicles taxation act v of 1963 .
ram reddy and a. v. v. nair for the respondents in all the appeals .
1456 of 1965 376 and 2006 of 1966.
civil appellate jurisdiction civil appeals number.
the scooters are carried to secunderabad in lorries.
2180 to 2182 of 1968.
received by it from manufacturers outside the state of andhra pradesh.
according to their writ petition these chassis have to traverse long distances in the state of andhra pradesh every month destined for delivery number only in the said state but also beyond the same.
these chassis are said to be driven by transport companytractors of the manufacturers themselves under temporary certificates of registration under the motor vehicles act and delivered to the appellant at secunderabad.
the second appeal by the same appellant arises out of a writ petition challenging the levy on jeeps jeep truck chassis jeep station wagons of the manufacture of mahindra mahindra limited of bombay besides pick up vans scooters etc.
c. chagla p. ramachandra rao and b. r. agarwala for the appellants in all the appeals .
from bajaj auto limited of poona.
the appellant in the first two appeals is the automotive manufacturers p. limited a dealer among other automobile equipment of motor chassis motor vehicles etc.
