Bilal Nazki, J.

Counter has been filed and we have heard learned counsel for the parties at length. With their consent, the writ petition is decided at this stage.

The petitioner is Proprietor of a Maxi Cab No.KA-02B-8224. He belongs to Mysore in the State of Karnataka and the vehicle is registered in Karnataka with an authorization for A.P. State, to ply throughout India. The permit is valid from 02.09.2003 to 01.09.2008. The authorization is valid till 01.09.2007. It is covered by payment of tax to the Home State valid upto 31.01.2007. Its insurance and fitness certificates were valid on the relevant date. Although the petitioner’s vehicle was authorized to ply within the State of Andhra Pradesh, yet, it did not ply in the State of Andhra Pradesh at any time after the permit and authorization were granted. According to the petitioner, the vehicle was kept in the State of Karnataka, the Home State, and was being used in that State only. Vehicle did not operate, according to the petitioner, in the State of Andhra Pradesh and as such, no tax was payable by the petitioner to the State of Andhra Pradesh. It is the contention of the learned counsel for petitioner that althoug