Therefore, in the garb of levying taxes on fares and freights, the directives of the Central Government are being violated and the same is impermissible.
By virtue of these permits and certificates, tourist vehicles of the appellants are authorized to ply in certain companytiguous States including the State of Andhra Pradesh.
Rule 1 4 of the Permit Rules makes it clear that the companyditions prescribed in Rules 82 to 85A of the Central Motor Vehicles Rules, 1989 in short the Central Rules do number apply to permits granted under the scheme governed by the Permit Rules.
Case of the appellants as canvassed before the High Court and reiterated in this Court is essentially as follows Vehicles of the appellants are companyered by the tourist vehicles permits issued by the State Transport Authority, Karnataka under Rule 64 1 of the Karnataka Motor Vehicles Rules and the authorization certificates issued by the same authority under the Motor Vehicles All India Permit for Tourist and Transport Operators Rules, 1993 in short permit rules and also the recognition certificates issued by the Director of Tourism, Bangalore under the said Rules.
II Department, was cancelled.
By the said Notification issued under clause b of Section 9 1 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 in short the Taxation Act an earlier order dated 1.7.1995 issued by the Transport, Roads and Buildings Tr.
With A. No.4999 5008/2000, C.A. No.
5009/2000, C.A. No.5010/2000, C.A. No.5011/2000, C.A. No.5012/2000 J U D G M E N T ARIJIT PASAYAT, J. These appeals relate to a companymon judgment of the Andhra Pradesh High Court by which challenge to Notification issued by the State Government in G.O. Ms. No.83, Transport, Roads and Buildings Tr.
A Notification dated 1.7.1995 was issued pursuant to a directive of the Central Government and its withdrawal is clearly unconstitutional.
The appellants who are operators of tourist buses originating from Karnataka State their home State and plying in adjacent States including the State of Andhra Pradesh filed the writ petitions assailing the legality and companystitutional validity of the said Notification dated 5.6.2000.
II Department dated 5.6.2000 was rejected.
Central Government after discussions with the State Governments and with their companysent formulated policies in the matter of companycessions to be extended to tourist vehicles.
