IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF JUNE TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NOs :17757, 19290, 25698, 25927, 25930, 25938, 26324, 26332 of 2000; 309, 316, 558, 1180, 1187, 1343, 1363, 1382, 1876, 1889, 2295, 2324, 2785, 2854, 3205, 4162, 4568, 5217, 7545, 7739, 8017, 8079, 8811, 10324, 12138, 12300, 12560, 12942, 12995, 13005, 13035, 13246, 13570, 13616, 13915, 13940, 14633, 14869, 14918, 15169, 15182, 15190, 15195, 15359, 15362, 15410, 15432, 15508, 15512, 15524, 15529, 15530, 15534, 15535, 15712, 15722, 15731, 15746, 15770, 15774, 15840, 15854, 15858, 15867, 15883, 15902, 15920, 15926, 15943, 15944, 15965, 15986, 15992, 16012, 16029, 16145, 17116, 17249 and 17377 of 2001 WRIT PETITION NO : 17757 of 2000 Between: Sri Murthy Kondaiah, S/o. Peda Narasimhlu, R/o.Lakshmi Nagar Colony, Near Saidabad Colony, Hyderabad. ..... PETITIONER AND 1 State of A.P., Rep .by it's Secretary, Transport (R&B) Department, Secretariat, Hyderabad. 2 The Asst.Secretary, Regional Transport Authority (East Zone) Malakpet , Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, order or direction particularly one in the nature of writ of Mandamus , declaring the imposing of life tax at 7% as per G.O.Ms.No.75 T.R.&B(Tr.II) dt.25.4.1995 stipulated in Third Schedule, in respect of new four wheelers including the petitioners new Maruthi Zen Car to be registered in the state of A.P, as ultravires, unconstitutional and violative of Art.14&19(1)(g) of Constitution of India and beyond the legislative competence of the State legislature and opposed to the scheme of A.P.M.V.T.Act 1963 and to grant such other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.B.SIVA RAMA KRISHNAIAH Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 19290 of 2000 Between: C. Ramapathi Rao S/o. Late A. Kishan Rao C/o. M/s. Triveni Marketing Agencies, F.C.I. Road, Godavarikani, Dist. Karimnagar. ..... PETITIONER AND 1 The State Rep. by its Secretary Transport (R&B) Department, Hyderabad. 2 Registration Authority/Asst. Transport Commissioner, Peddapally, Karimnagar District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or order declaring the imposing of life tax at 7% on the cost of the vehicle as per G.O.Ms.No.75 T.R. & B (Tr.II) dt. 24-4-95 in respect of a new motor vehicle including the petitioners new car to be registered in the State of Andhra Pradesh as ultravires, unconstitutional and violative of Article 14 and 19 (1) of Constitution of India and beyond legislative competence of the state legislature and opposed to the Scheme of A.P.M.V.Act 1963 and to grant any other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.VISHNU VARDHAN REDDY Counsel for the Respondents: SPL GP FOR TAXES WRIT PETITION NO : 25698 of 2000 Between: N. Muralidhar Rao S/o Srinivasarao R/o. Kalyannagar, Godavarikhani, Karimnagar District. ..... PETITIONER AND 1 State of A.P. rep. by its Secretary, Transport (R&B) Department A.P. Secretariat, Hyderabad. 2 Registration Authority, Asst. Transport Commissioner, Peddapally, Karimnagar District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, Order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the imposing of life tax on the cost of the vehicle as per amendment by Act 11/92 as amended by Act 23/95 which is now fixed at 7% on the vehicle in respect of a new motor vehicle including the petitioner's new car to be registered in the State of Andhra Pradesh as unconstitutional and violative of Article 14 and 19 (1) of the Constitution of India and beyond legislative competence of the State Legislature and opposed to the Scheme of A.P.M.V.Act 1963 and to grant any other relief as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.VISHNU VARDHAN REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 25927 of 2000 Between: Mr. T. Ranga Rao, S/o Rajender Rao, R/o 505, Vijay Apt's Dharam Karam Rd Ameerpet, Hyderabad. ..... PETITIONER AND 1 The Govt. of A.P. Rep. by its Secretary Transport (R&B) Department, Hyderabad. 2 The Registering Authority, Asst. Transport Commissioner, Somajiguda, Hyderabad (Central ) .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction more particularly one in the nature of writ of mandamus declaring the imposition of life tax on the cost of the vehicle as per the amendment by Act 11 of 1992 as amended by Act 23 of 1995 which is fixed at 7% on the cost of the vehicle in respect of a new motor vehicle including the petitioners new car to be registered in the state of Andhra Pradesh as ultravires, unconstitutional and violative of Art 14 and 19(1) (b) of constitution of India and beyond legislative competence of the state legislature and opposed to the scheme of A.P.M.V.Act 1963 and to grant any other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.D.JAIPAL REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 25930 of 2000 Between: Mr. C. Malla Reddy, S/o C.B. Reddy, R/o. H.No. 4-123, Balapur, Saroornagar (M), R.R. District. ..... PETITIONER AND 1 The Government of A.P. rep. by its secretary Transport (R&B), Department, Hyderabad. 2 The Registering Authority, Asst. Transport Commissioner, Ranga Reddy District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, Order or Direction more particularly one in the nature of writ of mandamus declaring the imposition of life tax on the cost of the vehicle as per the amendment by Act 11 of 1992 as amended by Act 23 of 1995 which is fixed at 7% on the cost of the vehicle in respect of a new motor vehicle including the petitioners new car to be registered in the state of Andhra Pradesh as ultravires, unconstitutional and violative of Art 14 and 19(1) (b) of constitution of India and beyond legislative competence of the state legislature and opposed to the scheme of A.P.M.V.ACT 1963 and to grant any other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.D.JAIPAL REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 25938 of 2000 Between: M/s. Sai Krishna Constructions, Rep. by Mr. L. Viswanatha Reddy, S/o. Sri L. Raghunatha Reddy, R/o. 1192 TRT, Sanathnagar, Hyderabad. ..... PETITIONER AND 1 The Government of Andhra Pradesh, Rep. by its Secretary, Transport (R&B) Department, Hyderabad. 2 The Registering Authority, Deputy Transport Commissioner, Somajiguda, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ declaring the imposing of life tax on the cost of the vehicle as amended by Act 11 of 1992 and further amended by Act 23 of 1995, at 7% on the cost of the vehicle as per G.O.Ms.No.75 T.R&B (Tr.II) dt: 25.4.1995 in respect of a new motor vehicle including the petitioners new car to be registered in the state of A.P. as ultravires, unconstitutional and violative of Art 14 and 19(1) (b) of constitution of India and beyond legislative competence of the State legislature and opposed to the scheme of A.P.M.V.Act 1963 and to grant any other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.K.SRINIVASA REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 26324 of 2000 Between: N. Surender Reddy S/o. Hanumantha Reddy 2-174/2/1, Near Gandhi Statue, Uppal, R.R. District. Hyderabad-500039. ..... PETITIONER AND 1 State of Andhra Pradesh, rep. by its Secretary, Transport (R&B) Department, Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority, Uppal, Hyderabad, R.R. District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, Order or Direction more particularly one in the nature of writ of Mandamus, declaring the provisions of the second proviso to section 3 sub-clause (aa) (bb) of sub-section 1 of Section 4 and the proviso tax section 6 of the A.P.M.V.T.Act, 1963, as amended by the amending Act, 15/87, dated 16.2.1987 imposing compulsory payment of life tax in respect of four wheelers including the petitioner's new Motor Car to be registered in the State of Andhra Pradesh., as ultavires, unconstitutional of India, and violative of Art.14 and 19(1) (g) of the constitution of India and beyond the competence of the A.P. Legislature and inconsistency with the scheme of section 3 and section 6 of the A.P.M.V.Act, 1963 and grant such other necessary reliefs. Counsel for the Petitioner:MR.I.GOPAL REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 26332 of 2000 Between: Mr. C.H. Srinivas, S/o Govinda Rajulu, Sai Enclave, Scientist Colony, Behind ICICI Bank, Habsiguda X Road, Hyderabad - 7. ..... PETITIONER AND 1 State of Andhra Pradesh Rep. by its Secretary Transport (R&B) Department, 2 The Registering Authority & Commissioner of Transport, Ranga Reddy. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ or order, direction and more particularly one in the nature of writ of mandamus by declaring the imposing of life tax at 7% as per G.O.Ms.No.75 at T.R. & B (Tr.II) dt. 25-4-1995 stipulated in third schedule, in respect of new four wheelers including the petitioners new car to be registered in the state of A.P. as ultravires, unconstitutional and violative of Article 14 and 19 (1) (g) of constitution of India and beyond the legislative competence of the state legislature and opposed to the scheme of A.P.M.V.T.Act, 1963 and to grant such other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.B.RAVINDRA NATH Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 309 of 2001 Between: Cherukuri Venkat Ramana, S/o. Laxmiah Chodhary, Plot 499, Rd.No.6 Banjara Hills, Hyderabad. ..... PETITIONER AND 1 The Government of A.P. Rep.by it's Secretary Transport (R&B) Department, Hyderabad. 2 The Registering Authority, Asst.Transport Commissioner, Somajiguda , Hyderabad(central). .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction more particularly one in the nature of Writ of Mamdamus declaring the imposition of tax on the cost of the vehicle as per the amendment by Act11/92 as amended by Act23/95 which is fixed at 7% on the cost of the vehicle in respect of a new motor vehicle including the petitioners new car to be registered in the state of A.P. as ultravires, unconstitutional and violative of Art14&19(1)(b) of the Constitution of India and beyond legislative competence of the state legislature and opposed to the scheme of A.P.M.V.Act 1963 and to grant any other relief as the Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.D.JAIPAL REDDY Counsel for the Respondents: SPL GP FOR TAXES WRIT PETITION NO : 316 of 2001 Between: Sri Sudha Steels, Rep.by G.Narayana Rao,,S/o. G.Rajeshwar Rao, 5-2-227, Hyderbasti, Secunderabad-3. ..... PETITIONER AND 1 The State of A.P., Rep.by it's Secretary, (R&B) Department , Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority, Central Zone , Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the imposition of life tax @ 7% as per G.O.Ms.No.75 T, R&B (Tr.III) dt.25.4.1995 stipulated in 3rd schedule in respect of new four wheelers including the petitioners New ACCENT DLS car to be registered in the state of A.P. as ultravires, unconstitutional and violative of Art.14 and 19(1)(g) of the Constitution of India and same is beyond the legislative competence of the State legislature and opposed to the scheme of APMVT Act 1963 and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.L. NARASIMHA REDDY Counsel for the Respondents: SPL GP FOR TAXES WRIT PETITION NO : 558 of 2001 Between: 1 Dr.K.Prasad, S/o.Subbarayudu, Resident of H.No.10-3-281/2, Humayan Nagar, Hyderabad. 2 T.Laxmipathy, Resident of H.No.2-3-19/A, Tulasinagar Colony, Hyderabad-500 013. ..... PETITIONER(S) AND 1 Government of Andhra Pradesh, Transport, Roads and Buildings Department, Rep. by its Secretary, Secretariat, Hyderabad. 2 The Registering Authority/Assistant Commissioner of Transport Mehdipatnam, West Zone, Hyderabad. 3 The Registering Authority/Assistant Commissioner of Transport East Zone, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction more in the nature of Mandamus declaring the imposing of life tax at 7% in terms of G.O.Ms.No.75, TR&B.(Tr.II) dated:25.4.1995 stipulated in Third Schedule, in respect of new four wheelers including the cars of the petitioners to be registered in the State of A.P. as ultravires, unconstitutional and violative of Articles 14 and 19 (1) (g) of the Constitution and beyond the Legislative competency of State Legislature and opposed to the scheme of A.P.Motor Vehicles Taxation Act, 1963 and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.A.RADHA KRISHNA Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1180 of 2001 Between: M/s. ABC Convent & High School Rep. by Sri A.B. Chowdary S/o. Ramaiah Chowdary R/o. Ring Road, Vijayawada. ..... PETITIONER AND 1 The State of A.P., Rep. by its Secretary Transport (R&B) Dept., Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority, Vijayawada. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus, declaring the imposing of life tax at 7% as per G.O.Ms.No. 75 Tr. & B (Tr.II) Dept., dt. 25-4-1995 stipulated in third schedule in respect of new four wheelers including the petitioner's ACCENT-DLS vehicle to be registered in the State of A.P., as ultravires, unconstitutional and violative of Art.14 and 19(1) (g) of the Constitution of India and beyond the legislature competence of the State Legislature and opposed to the scheme of APMVT Act 1963, and to pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.B.CHANDRA SHEKHAR Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1187 of 2001 Between: P. Rambhoopal Reddy S/o. P.V. Veera Reddy R/o. 1-7-139/3, S.R.K.Nagar, Musheerabad, Hyderabad. ..... PETITIONER AND 1 State of Andhra Pradesh Rep. by its Secretary, Transport R and B Dept., Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority, Hyderabad - Central, Khairatabad, Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue an appropriate Writ, Order or direction, preferably one in the nature of Writ of Mandamus, declaring the imposing of life tax at 7 per cent as per G.O.Ms.NO. 75, Tr. R & B. (Tr.II) Dept., dated 25-4-1995 stipulated in Third Schedule, in respect of new four wheelers including the petitioner's new Maruthi car to be registered in the State of Andhra Pradesh, as ultravires, unconstitutional and violative of Articles 14 and 19(1)(g) of the Constitution of India, and beyond the legislative competence of the State Legislature and opposed to the scheme of A.P.M.V.Taxtion Act, 1963 and pass such other or further orders as are necessary in the interest of justice. Counsel for the Petitioner:MR.E.MARUTHI RAJA Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1343 of 2001 Between: R. Venkat Ram Reddy S/o. R. Bal Reddy R/o. 12-1-1571, Shanti Nagar, Secunderabad. ..... PETITIONER AND 1 The State of Andhra Pradesh, Rep. by its Secretary Transport R&B Dept. Secretariat, Hyderabad. 2 The Registering Authority/Joint Commissioner Motor Transport, Secunderabad at Hyderabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue Writ or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondents in imposing life tax at 7% as per G.O.Ms.No. 75,T.R&B (Tr.II) dated 25-4-1995 stipulated in III Schedule, in respect of new four wheelers including the petitioner's new ZEN.D MP 1 DEISEL, to be registered in the State of Andhra Pradesh as ultravires, unconstitutional and violative of Article 14 and 19 (1) (g) of Constitution of India and beyond the competence of the State Legislature and opposed to the scheme of APMVT Act 1963 and pass such other order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case. Counsel for the Petitioner:MR.M.NARAHARI Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1363 of 2001 Between: P. Gopal Reddy S/o. Venkata Subba Reddy R/o. R.G.M. Engg. College (Campus) Flat No.4, Nandyal, Kurnool District. ..... PETITIONER AND 1 The State of Andhra Pradesh, Rep. by the Secretary to Govt. Transport (R&B) Department, Secretariat, Hyderabad. 2 The Registering Authority/The Regional Transport Officer, Nandyal., Kurnool District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue Writ, order or direction more particularly one in the nature of Writ of Mandamus under Article 226 of the Constitution of India, declaring the provisions of the second proviso to Section, Sub-Clauses (aa) and (bb) of Sub-Section (1) of Sec.4 and the proviso to Section 6 of the A.P.M.V.T.Act.1963 as amended by the amending Act.15 of 1987 dated 16-2-1987 imposing compulsory payment of Life Tax in respect of four wheelers including the petitioner’s new motor Car (MARUTI ALTO LX) bearing Chassis No. MA 3EYD 81300-103058, Engine No. F8DN-4003777, Invoice No. 576, dt. 17-11-2000 to be registered in the State of Andhra Pradesh as ultravires, unconstitutional and violative of Art.14, 19 (1) (g) of the Constitution of India and beyond the competence of A.P. State Legislature and inconsistency with the scheme of Sections 3, 4 and 6 of the A.P.M.V.T.Act. 1963 and grant such other necessary reliefs as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.CH.CKRISHNA REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1382 of 2001 Between: L.Mohan Reddy S/o. L.Kista Reddy R/o. Plot No.8, Maruthi Nagar, Boinapally, Secunderabad. ..... PETITIONER AND 1 State of Andhra Pradesh Rep. by its Secretary Transport (R&B) Dept., Hyderabad. 2 Registering Authority/Joint Commissioner Motor Transport, Thirumalgerry, Hyderabad, Hyderabad District. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus, or any other appropriate Writ, order or direction, declaring the imposition of life tax at 7% as per G.O.Ms.No. 75 T.R.& B (Tr.II) Dt. 25-4-1995 stipulated in IIIrd Schedule, in respect of new four wheelers including the petitioner new car to be registered in the state of A.P. as ultravires, unconstitutional and violative of Article 14 and 19 (1) (g) of constitution of India and beyond the competence of the State legislature and opposed to the scheme of A.P.M.V.Act 1963, and pass such other order or orders as may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.POTTIGARI SRIDHAR REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1876 of 2001 Between: Madan Mohan Lal S/o S.M.Lal H.No.16-7-470, Harilal Bagh Azmpur, Hyderabad. ..... PETITIONER AND 1 The Govt of A.P., Rep by its Secretary Transport (R& B), Dept., Hyderabad. 2 The Registrar Authority, Asst. Transport Commissioner, Hyderabad.(East). .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ, order or direction more particularly one in the nature of writ of mandamus declaring the imposition of life tax on the cost of the vehicle as per the amendment by the Act 11/1992 as amended by Act 23/1995 which is fixed at 7% on the cost of vehicle in respect of a new motor vehicle including the petitioners new car to be registered in the state of A.P., as ultravires, unconstitutional & violative of Art 14 & 19(1)(b) of Constitution of India and beyond legislative competence of the state legislature and opposed to the scheme of A.P.M.V.Act 1963, and pass such other order or orders as may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.D.JAIPAL REDDY Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 1889 of 2001 Between: P.V.B.Sudhkar Rao S/o P.Koteswara Rao Plot No.405, Bhartavi residency, St.No.6, Habsiguda, Hyderabad. ..... PETITIONER AND 1 The Govt of A.P., Rep by its Secretary, transport R&B Dept., Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority, R.R.Dist. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue an appropriate writ, order or direction preferably one in the nature of writ of mandamus to declaring the imposing of life tax at 7% as per G.O.MS.NO.75, Tr.R & B (TR.II) DT 25-4-95 stipulated in third schedule in respect of new 4 wheelers including the petitioner New Car to be registered in the state of A.P., as ultravires, unconstitutional & violative of Art 14 & 19 (1) (b) of Constitution of India and beyond the Legislative competence of the state Legislature and opposed to the scheme of A.P.M.V.T.Act 1963, and pass such other order or orders as may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:SMT.M.VINOBHA DEVI Counsel for the Respondents: GP FOR TRANSPORT WRIT PETITION NO : 2295 of 2001 Between: M/s. Samrat Auto Agencies Pvt Ltd, Rep. by its Mr. Rashid, Flat.No. 301, IIIrd Floor, Iamuna Plaza, Himayathnagar, Hyderabad. ..... PETITIONER AND 1 The State of Andhra Pradesh Rep. by its Secretary, Transport Department (R&B) Secretariat, Hyderabad. 2 The Secretary, Regional Transport Authority Central Zone, Khairthabad, Khairthabad. .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ order or direction more particularly one in the nature of writ of Mandamus declaring the declaring the imposition of life tax as stipulated the 3rd Schedule as per the G.O.Ms.No. 75 Transport dt. 25.4.1995 and imposing compulsory payment of life tax in