( 1 ) A Division Bench of this Court, having noticed divergent views taken by two division Benches in S. V. Ramanamma v. Asst. Transport Commissioner and in smt. SK. Mumtaz Begum v. Regional transport Officer-cum-Licensing Officer, nellore as regards the liability of a transport operator who has violated the conditions of a stage carriage permit, has referred these matters to this Bench for resolution of the controversy.

( 2 ) THE petitioners vehicles, which are having stage carriage permits on the town service route - Amudalavalasa Bus Stand to srikakulam (Day and Night Hospital junction) were found plying on the routes not authorized by the permits within the town. After the check, the petitioners were issued show-cause notices calling upon them to explain as to why the difference of tax should not be collected for the quarter to which they submitted their explanations. Thereafter, the Motor Vehicles Inspector, palakonda has issued the impugned demand notices dated 4-10-1999 purported to be in terms of Item 4 (v) (B) (v) of the Notification issued by the Government in G. O. Ms. No. 75, Transport, Roads and Buildings (Tr. II), dated 27-4-1993 read with explanation-II and Explanat

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