K SRINIVAS Vs. GOVERNMENT OF AP
LAWS(APH)-2007-11-98
HIGH COURT OF ANDHRA PRADESH
Decided on
November 30,2007
K.SRINIVAS
Appellant
VERSUS
GOVERNMENT OF A.P., REP., BY ITS PRINCIPAL SECRETARY, TRANSPORT, ROADS AND BUILDINGSDEPARTMENT
Respondents
Referred Judgements :-
CORPORATION OF CITY OF TORONTO V. ATTORNEY-.NERAL FOR CANADA [REFERRED TO]GOVERNMENT OF ANDHRA,KURNOOL,(NOW ANDHRA PRADESH,HYDERABAD) [REFERRED TO]
PRATAP SINGH V. STATE OF JHARKHAND [REFERRED TO]
BALESHWAR MANDAL V. STATE OF BIHAR [REFERRED TO]
HARDEV MOTOR TRANSPORT V. STATE OF M.P. [REFERRED TO]
B.A.JAYARAM V. UNION OF INDIA [REFERRED TO]
T.ASWATHANARAYANA V. THE STATE OF ANDHRA BY THE SECRETARY [REFERRED TO]
RAM NARAIN SONS LIMITED VS. ASST COMMISSIONER OF SALES TAX [REFERRED TO]
ABDUL JABAR BUTT VS. STATE OF JAMMU AND KASHMIR [REFERRED TO]
COMMISSIONER OF INCOME TAX MYSORE TRAVANCORE COCHIN AND COORG BANGALORE COMMISSIONER OF INCOME TAX BANGALORE VS. INDO MERCANTILE BANK LIMITED PANGAL VITTAL NAYAK AND CO LIMITED [REFERRED TO]
ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED VS. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
SHAH BHOJRAJ KUVERJI OIL MILLS AND GINNING FACTORY VS. SUBHASH CHANDRA YOGRAJ SINHA [REFERRED TO]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
HINDUSTAN IDEAL INSURANCE COMPANY LIMITED VS. LIFE INSURANCE CORPORATION OF INDIA [REFERRED TO]
RAGHUTHILAKATHIRTHA SREEPADANGALAVANI SWAMIJI VS. STATE OF MYSORE [REFERRED TO]
BANARASI DASS VS. WEALTH TAX OFFICER SPL CIRCLE MEERUT [REFERRED TO]
ISHVERLAL THAKORELAL ALMAULA DECEASED AFTER HIM HIS HEIRS AND LEGAL REPRESENTATIVES VS. MOTIBHAI NAGJIBHAI [REFERRED TO]
BIHTA CO OPERATIVE DEVELOPMENT AND CANE MARKETING UNION LIMITED VS. BANK OF BIHAR [REFERRED TO]
STATE OF ASSAM VS. LABANVA PROBHA DEVI [REFERRED TO]
SECOND GIFT TAX OFFICER MANGALORE VS. D H NAZARETH [REFERRED TO]
BOLANI ORES LIMITED DALMIA CEMENT BHARAT LIMITED BOLANI ORES LIMITED VS. STATF OF ORISSA:THE REGIONAL TRANSPORT OFFICER BALLERY MYSORE :STATE OF ORISSA [REFERRED TO]
KERALA STATE ELECTRICITY BOARD THE STATE OF KERALA KERALA STATE ELECTRICITY BOARD THE STATE OF KERALA KERALA STATE ELECTRICITY BOARD THE STATE OF KERALA KERALA STATE ELECTRICITY BOARD KERALA STATE ELECTRICITY BOARD KERALA STATE ELECTRICITY BOARD KERALA S VS. INDIAN ALUMINIUM CO LTD [REFERRED TO]
TRAVANCORE TEA ESTATES COMPANY LIMITED VS. STATE OF KERALA [REFERRED TO]
S SUNDARAM PILLAI KOUSALAYA DEVT MURUGESA MUDALIAR N S DHANALAKSHMI AMMAL THAHIRA BEEVI M BALAKRISHNAN K R KRISHNAN VS. V R PATTABIRAMAN:P LAKSHMINARAYANA CHARYA:SELVARAJ CHETTIAR:B S RAMACHARI:R A MUTHIAH NADAR:FATHIMA BAI:P BHANUMATT [REFERRED TO]
BABUBHAI AND COMPANY VS. STATE OF GUJARAT [REFERRED TO]
M NARASIMHAIAH VS. DEPUTY COMMISSIONER FOR TRANSPORT BANGALORE DIVISION INFANTRY ROAD BANGALORE [REFERRED TO]
MADHU GOPAL VS. VI ADDITIONAL DISTRICT JUDGE [REFERRED TO]
KESHO RAM AND CO VS. UNION OF INDIA [REFERRED TO]
WORKMEN OF MEENAKSHI MILLS LIMITED RAJASTHAN TRADE UNION KENDRA RAJASTHAN TRADE UNION KENDRA WORKMEN OF BUCKINGHAM AND CARNATIC MILLS HINDUSTAN STEEL WORKS CONSTRUCTION LIMITED WORKMEN OF HINDUSTAN STEEL WORKS CONST LIMITED WORKMEN OF HINDUSTAN STEEL VS. MEENAKSHI MILLS LTD [REFERRED TO]
P N KRISHNA LAL VS. GOVERNMENT OF KERALA [REFERRED TO]
STATE OF ANDHRA PRADESH VS. MCDOWELL AND CO [REFERRED TO]
STATE OF KARNATAKA VS. N MADAPPA [REFERRED TO]
DIRECTOR OF EDUCATION SECONDARY VS. PUSHPENDRA KUMAR [REFERRED TO]
MUNICIPAL COUNCIL KOTA RAJASTHAN VS. DELHI CLOTH AND GENERAL MILLS CO LTD [REFERRED TO]
DIPAK CHANDRA RUHIADAS VS. CHANDAN KUMAR SARKAR [REFERRED TO]
INDIAN HANDICRAFTS EMPORIUM VS. UNION OF INDIA [REFERRED TO]
M P A I T PERMIT OWNERS ASSISTANT VS. STATE OF MADHYA PRADESH [REFERRED TO]
ANDHRA BANK VS. B SATYANARAYANA [REFERRED TO]
PRITHIPAL SINGH VS. STATE OF PUNJAB [REFERRED TO]
L ROYAL REDDY VS. GOVT OF A P [REFERRED TO]
INDER KUMAR GOYAL VS. STATE [REFERRED TO]
MADRAS AND SOUTHERN MAHRATTA RY CO LTD VS. BEZWADA MUNICIPALITY [REFERRED TO]
Cited Judgements :-
PONDICHERRY CONTRACT CARRIAGE OWNERS ASSOCIATION AND ORS. VS. THE STATE OF TAMIL NADU AND ORS. [LAWS(MAD)-2016-4-13] [REFERRED TO]JUDGEMENT
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(1.)IN these batch of writ petitions the petitioners, transport operators whose vehicles are covered by subsisting permits valid to ply as contract carriages in the State of Andhra Pradesh, have questioned the vires of Section 3-A of the Andhra Pradesh Motor vehicles Taxation Act, as inserted by the andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2006 (Act 33 of 2006), and the notification issued in G. O. Ms. No. 180, Transport, Roads and Buildings (Tr. l)Department dated 27. 09. 2006.
(2.)THE Government of Andhra Pradesh had, hitherto, issued G. O. Ms. No. 77 dated 01. 06. 2002 prescribing a new rate of tax of rs. 3,500/- per seat per quarter in respect of stage carriages plying a distance exceeding 1000 km a day. On a challenge thereto a larger Bench of this Court, in L. Royal Reddy v. Government of Andhra Pradesh had held that, since the charging section under the a. P. Motor Vehicles Taxation Act did not authorize levy of additional tax in case of violation of the permit or its conditions, para 1 (iii), para 3 and Explanation VI (iv) of para 5 of G. O. Ms. No. 77 dated 01. 06. 2002 was invalid. Consequent thereto, the Andhra pradesh Motor Vehicles Taxation Act, 1963 (hereinafter referred to as the Act), was amended by insertion of Section 3-A and the notification in G. O. Ms. No. 180, Transport, roads and Buildings (Tr. l) Department, dated 27. 09. 2006 was issued amending the notification in G. O. Ms. No. 68 dated 13. 04. 2006.
(3.)SRI E. Manohar, Learned Senior counsel, Sri Noushad AN and sri B. Sivaramakrishnaiah, Learned Counsel for the petitioners made elaborate submissions on the vires of Section 3-A of the Act and the notification in G. O. Ms. No. 180 dated 27. 9. 2006. Learned Advocate General appeared on behalf of the respondents and, after putting forth extensive oral arguments, also filed his written submissions. SECTION 3-A: IS IT BEYOND THE legislative COMPETENCE OF THE state LEGISLATURE:
(2.)THE Government of Andhra Pradesh had, hitherto, issued G. O. Ms. No. 77 dated 01. 06. 2002 prescribing a new rate of tax of rs. 3,500/- per seat per quarter in respect of stage carriages plying a distance exceeding 1000 km a day. On a challenge thereto a larger Bench of this Court, in L. Royal Reddy v. Government of Andhra Pradesh had held that, since the charging section under the a. P. Motor Vehicles Taxation Act did not authorize levy of additional tax in case of violation of the permit or its conditions, para 1 (iii), para 3 and Explanation VI (iv) of para 5 of G. O. Ms. No. 77 dated 01. 06. 2002 was invalid. Consequent thereto, the Andhra pradesh Motor Vehicles Taxation Act, 1963 (hereinafter referred to as the Act), was amended by insertion of Section 3-A and the notification in G. O. Ms. No. 180, Transport, roads and Buildings (Tr. l) Department, dated 27. 09. 2006 was issued amending the notification in G. O. Ms. No. 68 dated 13. 04. 2006.
(3.)SRI E. Manohar, Learned Senior counsel, Sri Noushad AN and sri B. Sivaramakrishnaiah, Learned Counsel for the petitioners made elaborate submissions on the vires of Section 3-A of the Act and the notification in G. O. Ms. No. 180 dated 27. 9. 2006. Learned Advocate General appeared on behalf of the respondents and, after putting forth extensive oral arguments, also filed his written submissions. SECTION 3-A: IS IT BEYOND THE legislative COMPETENCE OF THE state LEGISLATURE:
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