1. Mr. Karthik Ramana Puttamreddy, learned counsel appears for the petitioners in W.P.No. 1809 of 2011 and W.P.No.26340 of 2010 and 31524 of 2013.
Mr. Madas Bharath Chandra, learned counsel appears for Mr. Bodduluri Srinivasa Rao, learned counsel for the petitioner in W.P.No. 10512 of 2010.
Mr. Mohd. Imran Khan, learned Additional Advocate General appears for the State of Telangana.

2. These writ petitions are filed praying to grant the following relief:
... to issue a Writ of Mandamus or anu other appropriate order or direction declaring the amendment of R.5 (5) of the Andhra Pradesh Forest Produces Rules, 1970 as amended by G O.Ms. No. 35, Environment, Forests, Science and Technology Department, dated 06.02.2010, which enhanced the permit fee from Rs.500/- per 100 permits to Rs.10/- per tonne / cmt in respect of major minerals / minor mineral / granite is arbitrary, irrational and unconstitutional, and pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case."

3. Brief facts:
Petitioner companies have cement plants at Basanthnagar, Karimnagar District. The raw material required for manufacturing the portland cement is limestone. A mining lease was granted in forest land of Palkurthi, Takkalapalli and Putnoor Reserve Forest, Ramagundam Mandal, which was valid for a period of 20 years and permission was obtained from Government of India till 17.08.2016 for the forest land to be put to non - forest use. Based on Ministry of Environment and Forest proceedings, Government of Andhra Pradesh issued G.O.Ms.No. 2 15, dated 05.08.2006, granting renewal of lease of Acs. 890.20 guntas which included forest land of Acs. 570.00. The Government of Andhra Pradesh also requested petitioners to obtain further clearance for a further period of ten years i.e., 18.08.2016 to 17.08.2026 from forest department.
3.1. The petitioner companies pay royalty on the mineral mined to State Government. The authorities under Mines and Minerals (Regulation and Development) Act, (for short, 'the MMRD Act) regulate the mining operations and collection of revenue. S.2 (g) of Andhra Pradesh Forest Act, 1967 (for short, 'the Act, 1967'), defines the expression 'forest produce'. Under S.29 of the Act, 1967, State Government is empowered to make rules to regulate the transit and possession of timber and other forest produce. In exercise of such power, the Government made Rules called Andhra Pradesh Forest Produce Transit Rules, 1970 (for short, 'the Rules, 1970').
3.2. As per amended Rule, levy which was on the basis of number of permits changed to levy on the basis of charge per permit per tonne, per cubic metre, per lorry, per Cart of forest produce. Charge per permit was fixed at Rs.10.00 per tonne / cmt in respect of major minerals / minor mineral / granite. The petitioners were directed by respondent No. 3 to place an indent for Transit Permit in Form - I with fee in terms of G.O.Ms.No. 35, dated 06.02.2010 based on quantity of mineral extracted per month. These writ petitions are filed to declare the amendment to R.5 (5) of the Rules, 1970 as amended by G.O.Ms.No.35, dated 06.02.2010, enhancing the permit fee from Rs.500.00 for 100 permits to Rs.10.00 per tonne / cmt in respect of major minerals / minor minerals / granite as arbitrary, irrational and unconstitutional.

4. It is submitted by learned counsel for petitioners that as per Rules, 1970, for supply of Form - I and Form - II permits in triplicate, a rate of Rs.5.00 per 100 permits in triplicate was charged. It is further submitted that the relevant rule stood amended in the year 2001 and levy at rate of Rs.500.00 per 100 permits was being charged. By amendment in the year 2010, for supply of Form - I and Form - II permits in triplicate charges per permit have been levied on per tonne basis in respect of mineral extracted by the petitioners. It is also submitted that the levy is exorbitant and is a tax in disguise. It is contended that levy is neither in