Judgment

CHINNAPPA REDDY, J.:- Civil Appeals Nos. 638, 656, 786 and 2632 of 1979 may be dealt with first as the principal submissions were made in these cases. The appellants are transport operators plying stage carriages and contract carriages between Delhi and Jammu and other places in the State of Jammu and Kashmir. Their carriages follow National Highways 1 and 1-A. They operate directly between Delhi and the other terminus in the State of Jammu and Kashmir, that is to say, they do not pick up or set down passengers or goods enroute. In the course of the journey it is necessary for them to travel through the State of Haryana as part of National Highway No. 1 passes through that State. The State of Haryana levies a tax on passengers and goods carried by motor vehicles, which we may call, for breviitys sake, passengers and goods tax. The levy is made under the provisions of the Haryana Passengers and Goods Taxation Act, 1952. Sec. 3 (1) of the Act empowers the levy of a tax, to be paid to the State Government at such rates not exceeding 60 of the value of the fare or freight as the case may be, on all passengers and goods carried by a motor vehicle other than a private carrier. I