Venkataramiah, J. - (1.) The short question which arises for consideration in these appeals by certificate is whether the exemption granted by the Government of Andhra Pradesh from payment of tax by a notification dated March 27, 1963 issued under S. 9(1) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (Act No. 5 of 1963) (hereinafter referred to as 'the Act') in respect of the motor vehicles operated by the appellants on certain inter-State routes came to an end with effect from January 1, 1970.
(2.) The brief facts which have led to these appeals are these. The appellant in Civil Appeal No. 477 of 1971 was operating a stage carriage service from the year 1965 under a permit granted by the Regional Transport Authority, Bangalore between Bangalore in the State of Mysore (now called the State of Karnataka) and Hindupur in the State of Andhra Pradesh. The said permit had been duly countersigned by the concerned Transport Authority in the State of Andhra Pradesh. The appellant in Civil Appeal No. 478 of 1971 was operating a stage carriage service between Bangalore in the State of Mysore and Kadiri in the State of Andhra Pradesh from 1963 by virtue of a permit issued by the Regional Transport Authority, Bangalore and countersigned by the concerned Transport Authority in the State of Andhra Pradesh. Similarly, the appellant in Civil Appeal No. 479 of 1971 was operating the stage carriage service between Tumkur in the State of Mysore and Tirupathi in the State of Andhra Pradesh under a permit issued by the Regional Transport Authority, Tumkur and countersigned by the appropriate Transport Authority in the State of Andhra Pradesh. The counter signatures of the three permits, referred to above, had been done pursuant to certain inter-State agreements entered into between the State of Mysore and the State of Andhra Pradesh under S. 63(3) of the Motor Vehicles Act, 1939. On March 27, 1963 the Government of Andhra Pradesh had issued a notification under S. 9(1) of the Act, the relevant part of which read as follows:- " In exercise of the powers conferred by sub-sec. (1) of S. 9 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (Andhra Pradesh Act 5 of 1963), the Governor of Andhra Pradesh hereby exempts from payment of the tax leviable under the said Act, all stage carriages, contract carriages, public carriers, and private carriers, registered in the State of Mysore and operating on a route which lies in both the States of Mysore and Andhra Pradesh. Provided that:- (i) the route is recognised by both the States to be such a route; (ii) every such motor vehicle is operating in accordance with the conditions of a permit granted as a result of an agreement arrived at between the two States; (iii) the tax leviable in respect of every such motor vehicle under any law for the time being in force in the State of Mysore has been paid in full in that, State."
(3.) Since the motor vehicles used by the appellants satisfied the conditions mentioned in the above notification they came to be exempted from payment of the motor vehicles tax under the Act.;