Arijit Pasayat, J.

(1) THESE appeals relate to a common judgment of the Andhra Pradesh High Court by which challenge to Notification issued by the State Government in G.O. Ms. No. 83, Transport, Roads and Buildings (Tr.II) Department dated 5.6.2000 was rejected. By the said Notification issued under clause (b) of Section 9(1) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (in short the Taxation Act) an earlier order dated 1.7.1995 issued by the Transport, Roads and Buildings (Tr. 11) Department, was cancelled. The appellants who are operators of tourist buses originating from Karnataka State (their home State) and plying in adjacent States including the State of Andhra Pradesh filed the writ petitions assailing the legality and constitutional validity of the said Notification dated 5.6.2000.

(2) CASE of the appellants as canvassed before the High Court and reiterated in this Court is essentially as follows: Vehicles of the appellants are covered by the tourist vehicles permits issued by the State Transport Authority, Karnataka under Rule 64(1) of the Karnataka Motor Vehicles Rules and the authorization certificates issued by the some authority