JUDGMENT

S.B. Sinha, J. - Leave granted.

2. The State of Andhra Pradesh enacted the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (for short "the Act") to consolidate and amend the law relating to levy of a tax on motor vehicles in the State of Andhra Pradesh. Section 3 of the Act reads as under:

"3(1) The Government may, by notification from time to time, direct that a tax shall be levied on every motor vehicle used or kept for use in a public place in the State.

(2) The notification issued under sub-section (1) shall specify the class of motor vehicles on which, the rates for the periods at which, and the date from which, the tax shall be levied:

Provided that the rates of tax shall not exceed the maximum specified in column (2) of the First Schedule in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; and one a half times the said maximum in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres."

3. In the Schedule appended to the Act, the rate of tax for Maxi Cab permitted to carry more than six passengers but not more than twelve passengers was prescribed at Rs.