THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE B.N.RAO NALLA WRIT PETITION No. 25796 of 2010 Dated: 14-09-2011 Between M/s KMC Constructions Limited, rep. by its Director J.Prabhakar Reddy …Petitioner And The Commercial Tax Officer, Jubilee Hills, Hyderabad and others …Respondents Oral Order: (Per Hon’ble Sri Justice Goda Raghuram) Section 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 is assailed in this writ petition, as being beyond the legislative competence of the State, in so far as the provision imposes a levy on Motor Vehicles imported from outside the State. A learned Division Bench of this Court, by the judgment dated 22-2-2011 in W.P.No. 12455 of 2005 and batch, has upheld the validity of the very provision in question. In the circumstances, the writ petition requires to be rejected and is accordingly dismissed. No costs. ______________________ GODA RAGHURAM, J 14th September, 2011 ______________________ B.N.RAO NALLA, J GRR