( 1 ) THIS batch of writ petitions by the petitioners under Article 226 of the Constitution of India is to challenge the validity of levy of tax and penalty on their vehicles covered by contract carriage permits when plied as stage carriages.

( 2 ) THE material facts in all the writ petitions being almost similar, we feel it sufficient to briefly stated, the facts in the main W. P. No. 3565 of 1967. The petitioner is a motor transport operator playing his tourist bus A. D. B. 166. At the instance of one M. Madhava Rao who approached him to take a pilgrim party to Tirupati, the petitioner obtained a temporary permit for his vehicle after paying the requisite tax for the quarter ending 31-12-1967 for the conveyance of a tourist party from Masulipatnam to Tirupathi and Tirupathi to Masulipatnam.

( 3 ) ON 5-12-1967, the petitioners vehicle on its way to Tirupathi was checked by the Motor Vehicle Inspector. P. M. and it was found that four persons not included in the contract were traveling in the vehicle and the fares were collected from them. Alleging that the vehicle was used as a stage carriage. the Motor Vehicle Inspector seized the Vehicle and kept in the police stati