Judgment

MITTER, J.- All these appeals and Writ Petitions are directed against the Andhra Pradesh Motor Vehicles Taxation Act (V of 1963) and notifications issued thereunder. In the first group of appeals, the notification challenged is G O. Ms. No. 601Home (Transport II) Department dated 27th March, 1963. In the second group of appeals Nos. 1439-1441/68 and in the two writ petitions the impugned notification is numbered as G. O. Ms. No. 435 Home (Transport II) Department dated March 28, 1968.

2. The appellants and the writ petitioners all carry on transport business in the State of Andhra Pradesh under stage carriage permits granted by the Transport authorities under the Motor Vehicles Act IV of 1939. Their complaint is against the ever increasing burden of taxation they are called upon to bear which is said to have passed the breaking point. A short history of the taxes levied in the area which came to Andhra Pradesh from the State of Madras and the increase thereof from stage to stage by the new State based on the seating capacity of buses with stage carriage permits referred to in the pleadings is recited in the judgment of this Court in Nazeeria Motor Service v. State of Andhra