58 A C No question of discrimination arose when taxes were being imposed under two different sets of laws in different States or geographical areas The laws in Madras and Andhra Pradesh were different and persons having primary permits from Madras were naturally governed by the laws operating in that State.
The operators, therefore, paid taxes imposed under Act 16 of 1952 as amended in the State of Andhra Pradesh.
30 per seat per quarter.
carriers issued under the Motor Vehicles Act, 1939.
per seat per year per mile the words Rs.
per seat per year per mile and for the words Rs.
Under that Act the operators were paying tax of Rs.
1.48 np.
the proviso to s. 3 of the Act.
Thereafter from January 17, 1961 to November 3, 1961 the rate was fixed at Rs.
a of sub rule i of rule 1 in the schedule to the Principal Act, for the words 37 np.
Appeal from the judgment and order dated October 25, 1962 of the Andhra Pradesh High Court in Writ Petitions Nos.
58 CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
12.50 per seat per quarter or 37 naye paise per seat per mile over and above the tax payable under the Madras Motor Vehicles Taxation Act, 1931.
22.50 np.
The validity and companystitutionality of Validating Act 34 of 1961 were challenged by means of various petitions under Art.
The validity of Act 16 of 1952 was challenged before the Madras High Court.
69, 112 and 113 of 1968.
After the formation of Andhra Pradesh State the Governor promulgated an Ordinance amending Madras Act 16 of 1952 in the light of the 1 1954 I.M.L.J. 110.
1952 the Madras Motor Vehicles Taxation of Passengers and Goods Act, 1952 Act XVI of 1952 was enacted by which every operator had to pay Rs.
The appellants hold permits either for stage carriage or for public.
In Mathurai Pillai The State of Madras 1 its validity was upheld except as to.
They ply these vehicles on different routes in the State as also on some of the inter State routes.
12.50 np.
They were subject to tax levied under the Madras Motor Vehicle Taxation Act, 1931.
A Division Bench.
226 of the Constitution including the petitions filed by the appellants involve the question of the companystitutionality of the Andhra Pradesh Motor Vehicles Taxation of Passengers and Goods Amendment and Validation Act, 1961, Andhra Pradesh Act XXXIV of 19 61.
45/ per month shall be substituted.
The validity of the Amending Act 21 of 1959 was challenged by means of writ petitions before the High Court.
per month the words Rs.
1307, 1305 and 1353 of 1961.
12.50 per seat per quarter.
50/ per seat, per quarter shall be substituted and cl.
The provisions companytained in the Ordinance were subsequently reenacted as Presidents Act 11 of 1954.
per seat per quarter the word Rs.
b of the said Sub rule for the words Rs.
Ram Reddy and P. Parmeshwara Rao, for the respondent No.
It empowered the Government to levy additional tax at the rate of Rs.
50/ per seat per quarter from May 8, 1959 to January 16, 1961.
The Judgment of the Court was delivered by Grover, J. These appeals by certificate from a judgment of the Andhra Pradesh High Court which disposed of several petitions under Art.
Srinivasamurthy and Naunit Lal, for the appellants in all the appeals .
1 in all the appeals .
Section 3 of Act 16 of 1952 as amended read as follows In cl.
By means of Act 21 of 1959 the legislature of Andhra Pradesh amended Act 16 of 1952.
above judgment.
