K.A. SWAMI, C.J.

1. Writ Appeal 840 of 1993 is preferred against the order dated 26th February, 1993 passed in W.P. 15923 of 1991. The petitioner is the appellant. He sought for issue of a writ in the nature of mandamus directing the respondents 1 to 4 to forbear from seizing the vehicle, demanding and collecting motor vehicles tax pursuant to the exemption granted in G.O.Ms. No. 894 dated 29/05/91 in respect of the petitioners tourist vehicle bearing registration number A.P. 03/T-0850 granted under S. 88(8) of the Motor Vehicles Act, 1988 (hereinafter referred to as the Act), whereas the petitioner in W.P. No. 15861 of 1993 has sought for issue of a writ in the nature of mandamus directing the respondents 1 and 2 herein to forbear from demanding tax in respect of the vehicles issued with special permits under S. 88(8) of the Act belonging to the members of the petitioner Association, so long as such vehicles are covered by the basic permits issued under S. 74 of the Act read with R. 174 of the Andhra Pradesh Motor Vehicles Rules, 1989 in Form PC. The petitioner in W.P. No. 15861 of 1993 is Guntur District Tourist Bus Owners Association, Guntur. Andhra Pradesh Motor Vehic