Pursuant to this power, certain rules were framed, of which rule 1 companysisted of three sub rules.
There were certain difficulties in the matter of levy of taxation on vehicles plying on inter state routes and the State of Andhra Pradesh thought it fit to enact its own legislation, which it did in the form of the Andhra Pradesh Motor Vehicles Taxation of Passengers and Goods Act, 1952, Section 4 2 whereof empowered the State Government to make necessary rules to effectuate the enactment.
From the Judgment and Order dated 17 11 1967 of the Andhra Pradesh High Court in Writ Petition Nos.
301 303 of 1970.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
138/63, 1256/63 and 1460/63.
The Motor Vehicles Taxation of Passengers and Goods Act passed by the Madras legislature in the companyposite Madras State was made applicable to Andhra Pradesh when that State was carved out.
V.V. Nair for the Appellant.
Rajendra Chowdhary for the Respondent.
