Judgment

P. JAGANMOHAN REDDY, J.: This Appeal is by a Certificate against the Judgment of the Andhra Pradesh High Court given in a batch of Writ Petitions of which the Writ Petition giving rise to this Appeal was one. The High Court while dismissing the Writ Petitions gave certain directions to which we will refer later.

2. A few facts may be stated to appreciate the matters in issue in this appeal. The Madras Motor Vehicles (Taxation of Passengers and Goods) Act (Act XVI of 1952) became applicable to the State of Andhra and subsequently to the Andhra Pradesh when the respective reorganisation of States took place in 1953 and 1956. In 1959 the Andhra Pradesh legislature enacted the Motor Vehicles (Taxation of Passengers and Goods) Andhra Pradesh (Amendment) Act with a view to augment the revenue of the State. By this amendment Act the rates had been increased in inspect of stage carriages as well as in respect of goods vehicles. It is not necessary to notice what those rates are except to say that under sub-section (2) of Section 1 of the Madras Motor vehicles (Taxation of Passengers and Goods) Andhra Pradesh (Amendment) Act 1959, the Govt. of Andhra Pradesh appointed the 8th May, 19