( 1 ) THESE two petitions can be conveniently disposed of by a common order, as they are filed by the same petitioner seeking the same relief.

( 2 ) THE petitioner is a Motor transport operator, having his office at Madras. His two vehicles , MDH 3510 and MDH 3706, for which he obtained inter-state stage carriage permits are registered in the State of Madras. The period for which the permits were granted expired on 9-2-1968 and he made applications, within the time prescribed, before the Regional Transport Authority, Chingleput, for renewal of the permits. As his applications for renewal of permanent permit were pending consideration, he was directed by the Regional Transport Authority, Chingleput, to apply for temporary permits which he did, and temporary permits were issued for a period of four months valid upto 8-9-1969. These temporary permits were produced before the Regional Transport Officer, Nellore, for his counter Signature on 111-5-1969, and he refused to counter-sign, unless tax is paid to this state also. The petitioner was also informed, by a memo dated 17-5-1969 that the exemption granted under the inter-State agreement will not apply to temporary pe