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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.Sam Koshy, Narsing Rao Nandikonda
Tirumala Cabs – Appellant
Versus
Rep. by the Chief Secretary – Respondent
ORDER :
Narsing Rao Nandikonda, J.
Though the parties are different, the relief and the issues involved in batch of Writ Petitions are common and they are being heard together and disposed by way of this common order
2. It is relevant to refer to the facts in the lead case i.e., W.P.No.29713 of 2015 as under.
The averments in the affidavit filed in support of the writ petition are that though the petitioner paid quarterly tax for quarter ending 01.07.2014 to 30.09.2014 in respect of State Wide Contract Carriage Permit for the vehicle bearing Registration No.AP-28-TC-0870, respondent No.7 is once again collecting the same and also quantifying the action of respondent No.5 demanding quarterly tax once again for the quarter ending 01.07.2014 to 30.09.2014 in respect of aforesaid vehicle by issuing check report to be illegal and contrary to G.O.Ms.No.43, dated 01.06.2014 and Section 101 of the Andhra Pradesh Re-organization Act, 2014 (for short, ‘the Act, 2014’).
3. It is case of the petitioner that he is the owner of vehicle bearing registration No.AP28-TC-0870 and obtained State-Wide Contract Carriage Permit, which is valid upto 08.05.2019. It is stated that on booking of passengers, the
The court affirmed that tax paid by petitioners for transport vehicles up to 31.03.2015 in one successor state is valid in both states, prohibiting double taxation thereafter.
Subordinate legislation cannot impose taxes unless explicitly authorized by the parent statute, reaffirming the supremacy of plenary legislation.
Tax obligations cannot be imposed absent the requisite countersignature on interstate vehicle permits, with permit renewal constituting a fresh permit under the Motor Vehicles Act.
The Supreme Court upheld the validity of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Amendment and Validation Act, confirming the imposition of the tax on passengers while allowing ope....
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