Cyriac Joseph, J.

1. These appeals are filed against a common judgment in O.P.Nos. 17489 of 1999 and 5070 of 2000. W.A.No.623 of 2000 arises out of O.P.No.17489 of 1999 and W.A.No.625 of 2000 arises out of O.P.No.5070 of 2000. Both the Original petitions were filed by the same person, A. Venkatakrishnan, and the appeals also are filed by him.

2.The appellant was the registered owner of a stage carriage vehicle bearing registration No.PY.01/H.7227 operating an inter-State service between Mahe and Guruvayoor (via) Kozhikode and kuttippuram. The said inter-State permit granted in respect of the said vehicle is valid upto 5.1.2004. The said vehicle was registered in Pondicherrry. The appellant submitted anapplication for replacement of he vehicle with a new vehicle bearing registration No.PY.03/2655 registered in Mahe. The State Transport Authority, Pondicherry allowed replacement as per Exhibits P3 and P4 dated 29.6.1999. Thereafter as per Exhibit P5 P3 and P4 dated 29.6.1999 the Secretary, State Transport Authority, Thiruvananthapuram accorded sanction for the countersignature of replacement of vehicle PY.01/H.7227 by vehicle PY.03/2655 on single point tax basis to operate