1. Aggrieved by the action of the respondents in not granting special permit under S.88(8) of the Motor Vehicles Act , 1988, for the idle vehicles owned by the petitioner, from time to time, the present writ petition has been filed.

2. Heard the Government Pleader for Transport.

3. In the counter filed by the respondents it is stated that the vehicles owned by the petitioner are covered by All India Tourist Permits, which are going to expire in the year 2000. As long as the vehicle are covered by All India Tourist Permit, the petitioner has to pay tax per vehicle at the rate of Rs. 2,500/- per seat per quarter, which comes to Rs. 85,000/- per quarter. But, subsequently, the petitioner, got cancelled the All India Tourist permit on 5-8-1998 on the ground that there was no tourist business. It is the case of the respondents that to avoid tax, the petitioner adapted this method of plying the vehicle continuously on the route Hyderabad to Bombay and vice - versa by obtaini