- (1.) These appeals are filed against the judgement of the Andhra Pradesh High Court dated 22.07.1999.
(2.) Briefly stated, the facts are as follows: The Government of Andhra Pradesh issued GOM No. 224 dated 7.11.1996. This GO is issued in exercise of power u/s. 9(1)(a)(i) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (for short "the Act"). By this GO concessional rate of duty was granted to certain categories of contract carriages but such concession was granted, inter alia, on the following two conditions: "(vi) The vehicle shall be engaged by a homogeneous group having a common purpose. (vii) Violation of any of the conditions specified above will entail on levy of full quarterly tax applicable to State-wide contract carriages."
(3.) It was found that many persons having taken advantage of the GO had in fact obtained special permits for limited stage carriage. Therefore, a demand was made on them under the aforementioned cl. (vii) of the GO. A number of writ petitions came to be filed. All those writ petitions were disposed of by the impugned judgement wherein it has been held that clause (vii) is ultra vires Sec. 9 of the said Act and that therefore no tax can be demanded under cl. (vii). It is finally held that, as the conditions of the GO have been violated, the parties would be liable to pay tax on the basis of "limited stage carriage" as prescribed in the said Act.;