ORDER :

R. Raghunandan Rao, J.

1. The petitioners in this batch of writ petitions are owners of contract carriage vehicles, stage carriage vehicles and goods vehicles of different categories registered with the road transport authorities in the State of Andhra Pradesh. The owners of such vehicles are required to pay motor vehicle tax under the provisions of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (for short 'the Act') read with Andhra Pradesh Motor Vehicles Taxation Rules, 1963 (for short 'the Rules').

2. Section 3 of the Act provides for levy of tax as the Government may, by notification, direct from time to time on every motor vehicle used or kept for use, in a public place in the State. Under these provisions, the owners of such vehicles were paying quarterly tax for the quarters ending 31st March of the year, 30th June of the year, 30th September of the year and 31st December of the year. In the event of the owner of such a vehicle taking a decision not to ply the vehicle for any particular quarter, the said owner has to intimate the appropriate authority, under Rule 12A of the Rules, before the commencement of the quarter for which tax is due, that the motor vehicle