J. Srinivasa Rao challenged a 1997 notification that altered the tax rate for Maxi Cabs from a fixed Rs 1,000 per vehicle to Rs 600 per seat, alleging it exceeded the ceiling prescribed in the Andhra Pradesh Motor Vehicles Taxation Act, 1963. The High Court dismissed the writ, holding that the …
The Supreme Court dismissed appeals by Sharma Transport and other tourist bus operators challenging the Andhra Pradesh Government's cancellation of a tax concession for tourist vehicles. The operators argued that the concession, granted based on a 1993 letter from the Union Government, could not be …
The appellants operated stage‑carriage services on inter‑State routes between Mysore (now Karnataka) and Andhra Pradesh and were exempted from motor‑vehicle tax by a notification dated 27 March 1963 issued under Section 9(1) of the Andhra Pradesh Motor Vehicles Taxation Act, 1963. After the Mysore …
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