- (1.)The short question that arises for determination in this Petition under Article 226 of the Constitution, is whether the petitioner is entitled to the benefit of exemption under Notification No. HD 128(2) MVA dated 28th March 1959 issued by the Government in exercise of the powers conferred by sub-section (l) of Section 16 of the Mysore Motor Vehicles Taxation Act, 1957 (Mysore Act 35 of 1957).
(2.)The petitioner was a transferee of a permit to operate a stage carriage on an inter- State route between Thambadapalli (in Andhra Pradesh) and Chintamani (in Mysore State). He was operating a transport vehicle under a permit which had been granted by the Transport Authorities of Andhra Pradesh and had been countersigned by the Transport Authorities in Mysore State. After the expiry of the period for which such countersignature had been granted, an application was made to the Regional Transport Authority, Kolar, for renewal of the countersignature. It would appear that the countersignature had not been renewed during the period between 4-3-1964 and 18-12-1964, though he continued to operate the stage carriage during that period on the portion of the inter-State route lying in Mysore State also. The countersignature was granted subsequently but not retrospectively for the above mentioned period.
(3.)The petitioner claimed the benefit of exemption from payment of Motor Vehicles Tax in Mysore State for the period between 4-3-1964 and 18-12-1964. The material portion of the Notification reads :
" -- The Government of Mysore hereby direct that the transport vehicles registered in the state of Andhra Pradesh and plying regularly on inter-State routes between Mysore and Andhra Pradesh under the reciprocal arrangements agreed to between the two states be exempt from payment of tax in this state under the said Act, provided that tax for the period has been paid in the State of Andhra Pradesh."