DEVINDER GUPTA, C. J. , G. ROHINI, DALAVA SUBRAMANYAM, J.

( 1 ) WHETHER the decisions rendered by two full Benches of this court in Y. Peda venkaiah v. The Regional Transport Officer and in V. Govindarajulu v. The Regional transport Officer, Anantapur holding that under the scheme of the Andhra Pradesh motor Vehicles Taxation Act, 1963 (A. P. Act no. 5 of 1963), (hereinafter referred to as the "taxation Act") the State is competent to collect the tax from the permit holders of stage carriage/contract carriage at higher rate for violation of the conditions of permit needs reconsideration in view of the later decision of the Supreme Court in m. Narasimhaiah v. Deputy Commissioner for Transport, Bangalore and the decision of another Full Bench of this court in Kanapala rama Rao v. Regional Transport officer, srikakulam is the question that arises for consideration in this batch of cases referred to for an authoritative pronouncement by the larger Bench.

( 2 ) WE have had the advantage of going through the opinion of Dr. Justice Motilal B. Naik and Brother Justice V. Eswaraiah in their separate draft judgments circulated.

( 3 ) DR. Justice Motilal B. Naik in his separate Judgment has r

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