P. VENKATARAMA REDDI, J.

( 1 ) THE petitioners who are operators of tourist buses originating from Karnataka state which is their home-State and plying in adjacent States including the State of andhra Pradesh, have filed these writ petitions assailing the legality and constitutional validity of the Notification issued by the State Government in g. O. Ms. No. . 83 (Transport-II) Dept. , dt. 5-2-2000. By the sai d notification issued under clause (b) of Sec. 9 (1) of A. P. Motor vehicles Taxation Act (hereinafter referred to as the Taxation Act), the earlier order issued providing for concessional rates of tax was cancelled.

( 2 ) THE vehicles of the petitioners are covered by the Tourist Vehicle Permits issued by the State Transport Authority, kamataka under Rule 64 (1) of K. M. V. Rules and the authorization certificates issued by the same authority under the Motor vehicles (All India Permit for Tourist and transport Operators) Rules, 1993 and also the recognition certificate issued by the director of Tourism, Bangalore under the 1993 Rules, By virtue of these permits and certificates, the tourist vehicles of the petitioners originating from Karnataka State are authorized to ply

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