✦ High Court of India · 12 Nov 2025

Tirumala Cabs v. The State of Telangana

Case Details High Court of India · 12 Nov 2025

Court

High Court of India

Decided

12 Nov 2025

Bench

P SAM KOSHY

Length

21,345 words

Acts & Sections

Andhra Pradesh Motor Vehicles Act 1963 Andhra Pradesh Reorganisation Act 2014 AP Motor Vehicles Act 1963 AP Motor Vehicles Taxation Act 1963 AP Motor Vehicle Taxation Act 1963 APMV Act 1963 AP Reorganization Act 2014 As such the levy of tax shall be made under the provisions of the APMV Act 1963 Code of Civil Procedure §15 Code of Civil Procedure §151 Code of Civil Procedure Constitution of India Even as per the AP Telangana Motor Vehicle Taxation Act 1963 Government of Telangana adopted ali notifications issued under the APMV Act 1963 Motor Vehicles Act 1988 Notihcations with respect to Motor Vehicle Act 1988 Organization Act 2014

6. Bavisetty Srinivasulu Rao, S/o. Audinarayana Rao, Aged 54 years, Hindu, Occ Bus Owner, R/o. D.No.23-609, Sagilanivari Street, Fathekhanpet, Nellore -& Rural, SPSR Nellore District, Andhra Pradesh State. Vehicle R.Nos AP26TCS4B3. AP26TC9439, AP26TC9438.

7. Kappa Raghurama Raju, S/o. Babu Raju, Aged about 52 years. Hindu, Occ Business, Fl/o D.No.24-1 2-1437, Old Military Colony, A.K.Nagar, Nellore Rural, SPSR Neilore District, Andhra Pradesh State. Vehicle R. Nos AP26TC9525, AP26TC9526, 4P26TC9527 B. Rajesh Travels, Rep: by its Proprietor K.V.Rajesh, S/o. Dattatreya, Aged about 42 years, Hindu, R/o. D.No.14-81-4, Sambhamurthy Road, Hanumanpet, Vijayawada Rural, Vijayawada, Krishna District, Andhra Pradesh State. Vehicle R.Nos AP16TD2677 , AP16TD2577 .

9. Komitla Services, Rep: by its Partner [Vl.Sridhar Reddy, S/o. Sekhar Reddy, Aged 51 years, Hindu, Komitla Complex, Current Office Centre, SBI Colony, Nellore Rural, Nellore, SPSR Nellore District, Andhra Pradesh State. Vehicle R.Nos.AP1 6TD0577, AP1 6TD0977. l0.Komitla Services, Rep: by its Managing Partner, K.Satyanaryana Reddy, Sio. Sri K.Adi Reddy, Aged 71 years, Hindu, Rl/o. Komitla Complex, Opp Current Officer, GNT Road, Nellore Rural, Nellore, SPSR Nellore District, Andhra Pradesh State. Vehicle R.Nos. AP27171414. 4PO2X2358, AP02X2457, AP29V5889, KAOlAD002B, KAO1AD0032, KAOrAD0030, KAOtAD0031. .....PETITIONERS AND

1. The State of Telangana, Represented by the Principle Secretary Transport, Roads and Buildings (TR-l) Department, Secretariat. Hyderabad.

2. The Transport Commissioner, State of Telangana, Hyderabad. 3. The Deputy Transport Commissioner and Secretary, Regional Transport Authority, Attapur, Ranga Reddy District, State of Telangana.

4. The Motor Vehicles lnspector, Transport Department, Check Post, Alampur, Mahabubnagar District, Telangana State.

5. The Motor Vehicles lnspector, Transport Department, Check Post, Kodada, Nalgonda District, Telangana State.

6. The Motor Vehicles lnspector, Transport Department, Check Post, Wadapally, Nalgonda District, Telangana State.

7. The State of Andhra Pradesh, Rep: by its Principal, Secretary, Transport, Roads and Buildings (TR-l) Department, Secretariat, Hyderabad Telangana State.

8. Union of lndia, Rep: by its Secretary, Ministry of Road, Transport and Highways, Transport Bhavan, 1 Parliament Street, New Delhi - 11000"1 . 9. The National Highways Authority of lndia, Rep by its Chairman, G5 and 6 Sector 10, Dwaraka, New Delhi -110075. '10. The Transport Commissioner, State of Andhra pradesh, Hyderabad. .,...RESPONDENTS t Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the G.O.Ms.No.15, Transport, Roads and Buildings (Tr.1) Department, dated- 30.03.2015 issued by the respondent as illegal, and void, and that the State of Telangana is not entitled to levy and collect Motor Vehicles Tax w.e.f., 01 .04.2015 onwards in respect of the petitioners State-Wide Contract Carriage Vehicles as mentioned in the cause title so long as Hyderabad Continues to be the common capital of the State of Andhra Pradesh and the State of Telangana as per Sec.5 of the Andhra Pradesh Re-Organization Act, 2014. l.A.NO:1 OF 2015 (wPMP. NO: 12713 OF 2015) Petition Under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased suspend the operation of the G.O.Ms.No.15, Transport, Roads & Buildings (Tr.1) Department, dated: 30-03-2015 and the notification thereunder, issued by the '1't respondent, pending disposal of the main writ petition. Counsel for the Petitioners : SRI RAJANIKANTH JWALA Counsel for the Respondent Nos.1 to 7 & 10 : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL Counsel for the Respondent No.8 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.9 : SRI S.S.VARMA (SC FOR NHAI) W.P.NO: 21448 OF 2014 Between: M/s. Diwakar Road Lines,, Rep. by J.C. Uma Reddy, W/o. J.C. Prabhakar Reddy, Aged about 56 years, Cio- Nabin Kumar Amarka, Rama.chandrapur Bazar, Jatni, Khurda, Orissa State. .....PETITIONER AND 1 The State of Telangana, Represented by the Principal, Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad. --11

2. The State of Andhra Pradesh, Represented by the, Principal Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra Pradesh, Hyderabad. 5. The Transport Department, Check Post, Shapur, Ranga Reddy District, Telangana State.

6. The Motor Vehicle lnspector, Shadnagar, Mahabubnagar District, Telangana State.

7. The Motor Vehicle lnspector, Driving Testing Track, Nagole, Hyderabad. Telangana Staie. B. The tVotor Vehicle lnspector, Nagole, RTA, Hyderabad, Telangana State. 9. The lvlotor Vehicle lnspector, O/o. RTA, Secunderabad, Telangana State. 1 0. The Transport Department Check Post, Penukonda Check Post, Anantapuramu District, Andhra. Pradesh State.

11.The Transport Department Check Post, Naraharipet Check Post, Chittoor District, Andhra Pradesh State. 1 2. The Transport Department Check Post, Kurnool Check Post, Andhra Pradesh State. ..,..RESPONDENTS Petition Under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of [Vlandamus declaring the action of the 6th and 12th respondents in once again collecting the quarterly tax for the quarter ending 01.07.2014 to 30.09.2014 from the petitioner in respect of the All lndia Tourist Vehicles bearing Registration Nos. OD 21 4884,OR21|E 6399, OR21/E6579,OR21lE 6669and OR 21lE 5679 as illegal and void and contrary to the G.O.Ms. No. 43, dt. 01 .06.2014 and Section '101 of the Andhra Pradesh Reorganisation Act, 2014 and direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. OD 21 4884, OD 21 4887, OR 05/AT 6849, OD 21 4819, OD 21 486e, OR 05/AT 6939, OR 21/E 6399, OR 21tE 6579, OR 21lE 6669, OR 21iE 5679 and oD 21 4BBs if the quarterry tax is paid to either of the Telangana or Andhra Pradesh states upto 31.03.2015 and direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter -ll 01 .1O.2014 to 31 .12.2014 in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. OD 21 4884, OR 21lE 6399, OR 211E6579, OR 21lE 6669 and OR 21lE 5679. f .A.NO:2 OF 2014 (WPMP.NO:2 6901 0F 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos. OD 21 4884, OO 21 4887, OR 05/AT 6849, OD 21 4879, OD 21 4869, OR 05/AT 6939, OR 21lE 63S9, OR 21tE 6579, OR 21lE 6669, OR 21lE 5679 and OD 21 4885 if the quarterly tax is padi to either of the Telangana or Andhra Pradesh States upto 31 .03.2015, pending disposal of the writ petition. |.A.NO:3 OF 2014 (WPMP. NO: 26902 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2014 to 31 .12.2014 in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos. OD 21 4884, OR 21lE 6399, OR 211 E 6579, OR 21lE 6669 and OR 21lE 5679, pending disposal of the writ petition. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel forthe Respondents: SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO:22330 OF 2014 Between: 1 Kaveri Kamakshi Travels, Rep. by M. Penchala Naidu,, S/o. M. Narasimham, Aged about 54 Years, R/ o. NeaTAPSRTC Bus-Stand, Kurnool Road, Ongole, Prakasam District AP 27 fU 6616, AP 27 fU 6646, AP 27 fU 6559, AP 27 TU 6336, AP 27 rU 6556, AP 27 IU 6266, AP 27 Y 4566, AP 27 Y 4466, AP 27 Y 4477, AP 27 Y 4447, AP 27 Y 4266, AP 27 Y 4417, AP 27 Y 4415, AP 27 Y 4416, AP 27 Y 4119, AP 27 Y 4255, AP 27 Y 4277, AP 27 Y 4114, -lL a. AP 27 TU 656, AP 27 V 7979, AP 27 Y 4446, AP 27 Y 4419,, AP 27 V

1377. AP 27 Y 4244. AP 27 rU 9099, AP 27 V 7799,

2. Kaveri Travels, Rep. by M. Penchala Naidu, S/o. M. Narasimham, Aged about 54 Years, Rt/o. Near APSRTC Bus-Stand, Kurnool Road, Ongole, Prakasam District. AP 27 Y 5566, AP 27 Y 5517, AP 27 Y 5599, AP 27 Y 5515.

3. Kaveri Kamakshi Travels,, Rep. by S. Ananda Rao, S/o. Roasiah, Aged about 55 Years, Rl/o. Near APSRTCoBus-Stand, Kurnool Road, Ongole, Prakasam District AP 27 TU 7759, AP 27 W 4979, AP 27 rU 7769, AP 27 rU 5677, AP 27 TU 5699, AP 27 rU il17.

4. Kaveri lntegrated Logistics, Rep. by M. Penchala Naidu, S/o. Narasimham, Aged about 54 Yeafs, R/o. 53-1-189, Gunadala Arul Nagar, Vijayawada, Krishna District AP 16 TC 9309.

5. V. Subba Rao, S/o. Pedda Subba Rao,, Rl/o. Near APSRTC Bus-Stand, Kurnool Road, Ongole, Prakasam District. AP 02 W 5859, AP 27 W 1888, AP 02 w 5949.

6. S. Ananda Rao, S/o. Rosaiah,, No. 4-337, Ram Kotesh Nagar, Kurnool road, Ongole, Prakasam District. AP 27 W 2333, AP 27 W 2444, AP 27 W 2266, AP 27 W 2299, AP 27 W 1122.

7. lt4 Penchala Naidu, S/o. M. Narasimham,, No. 11441-13-3-3 Upstairs, Maruthi Nagar, Kadapa. AP 23 Y 6677, AP 23Y 6767, AP 28 TB 9229, AP37 TA 3959, AP 28 TB 9339, AP 27 X 4299, AP 27 X 4266, AP 27 W 1444, AP 27 W 1133.

8. Kaveri Kamakshi Travels, Rep. by V. Subba Rao,, S/o. Pedda Subba Rao, Aged about 50 Years, Rl/o. NeaTAPSRTC Bus-Stand, Kurnool Road, Ongole, Prakasam District, AP 27 If Y59, AP 27 fT 9229, AP 27 11 7277, AP 27 fT 7229, AP 27 rr 6577, AP 27 r-t 6599, AP 27 r-f 9149, AP 27 Tr 9169, Ap 27 TI 7795, AP 27 TT 7877, AP 27 rr 7449, AP 27 TT 7377, AP 27 V 1299, AP 27 Ir 1676, AP 27 rU 1314, AP 27 Y 7717, AP 27 Y 7709, AP 27 Y 7657, AP 27 Y 7447. AP 27 Y 7337, AP 27 Tr 9109, AP 27 Tr 9069, AP 27 Tr 9079,, Ap 27 Tr 9019, AP 27 rT 7399, AP 27 rT 7699, AP 27 Ir 7499, AP 27 11 3157, Ap 27 TT 7227, AP 27 rr 7177, AP 27 Tr 7719, AP 27 rr 7339, AP 27 TT 8969, AP 27 Y 7647, AP 27 rr 91rc, AP 27 TT 9029, AP 27 rU 5119, 9 9) It/. N/.Deepak Chowdary, S/o. M. Penchala Naidu, Aged about 30 Years, R/ o. Brindavan Nagar, Ongole, Prakasam District. AP 27 W 4949, .....PETITIONERS AND

1. The State of Telangana, Rep. by its Principal Secretary, Transport, Roads & Buildings (TR-1 ) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Transport, Roads & Buildings (TR-1) Department, Secretariat, Hyderabad. 3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Department Check Post, Shapur, Ranga Reddy District. 5. The Transport Department Check Post, Kodada, Nalgonda District. --t1

6. The Transport Department Check Post, Wadapally, Nalgonda District. .....RESPONDENTS Petition Under Article 226 of tle Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, in the nature of Writ of Mandamus or any other appropriate Writ, direction or order declaring the Circular Memo No. 586/TR.l(1)/20,l4, dated 28.07 .2014 Transport, Roads & Buildings (TR.t) Department, issued by the Government of Telangana as illegal and void |.A.NO:2 OF 2014(WPMP. NO: 28013 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Court may be pleased to suspend the operation of the Circular Memo No.586/TR.l(1)12014, dated 28.O7.2014 Transport, Roads & Buildings (TR.l) Department, issued by the Government of Telangana, pending disposal of the writ petition. l.A.NO:3 OF 2014(WPMP. NO: 28014 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to levy the motor vehicle tax on the Petitioner's Vehicles bearing Registration Numbers AP 27 TU 6616, AP 27 TU 6646, AP 27 TU 6559, AP 27 rU 6566, AP 27 TU 6336, AP 27 TU 6556, Ap 27 TU 6266, Ap 27 V 7979, AP 27 Y 4566, AP 27 Y 4466, AP 27 Y 4477, Ap 27 Y 4446, Ap 27 y 4447, AP 27 Y 4266, AP 27 Y 4417, AP 27 Y 4419, AP 27 Y 4415, AP 27 Y 4416, AP 27 Y 41 19, AP 27 Y 4244, AP 27 Y 4255, AP 27 Y 4277, AP 27 Y 4114, AP 27 TU 9099, AP 27 TU 9009, AP 27 Tr 7737, AP 27 TT 7727, AP 27 V 7799, AP 27 V 1'166, AP 27 TW 1177, AP 27 V 1377 of the 1st Petitioner, AP 27 Y 5566, AP 27 Y 5517, AP 27 Y 5599, AP 27 Y 5515 of the 2nd Petitioner, AP 27 TU 7759, AP 27 W 4979, AP 27 TU 7769, AP 27 TU 5677, AP 27 TU 5699, AP 27 TU 6117 of the 3rd Petitioner, AP 16 TC 9309 of the 4th Petitioner, AP 02 W 5859, AP 27 W 1888, AP 02 W 5949 of the 5th Petitioner, AP 27 W 2333, AP 27 W 2444, AP 27 W 2266, AP 27 W 2299, AP 27 W 1'122 of the 6th Petitioner, AP 23Y 6677, )7 AP 23 Y 6767, AP 28 rB 9229, AP 37 TA 3959, AP 28 rB 9339, AP 27 X 4299, AP 27 X 4266, AP 27 W 1444, AP 27 W 1133 of the 7th Petitioner, AP 27 ff 9159, AP 27 rr 9229, AP 27 rT 7277, AP 27 TT 7227, AP 27 T1 7229, AP 27 rr 6577, Ap 27 TT 6599. AP 27 rr 7177, AP 27 rr 9149, AP 27 Tr 9169, AP 27 TT 7799, AP 27 Tr 7719. AP 27 rr 7877, AP 27 r-l 7449, AP 27 71'.7377, AP 27 Tr 7339, AP 27 V 1299 AP 27 rT 1676, AP 27 rU 1314, AP 27 Tr 8969, AP 27 Y 7717, AP 27 Y 7709, AP 27 Y 7657, AP 27 Y 7647, AP 27 Y 7447, AP 27 Y 7337, Ap 27 11 9109, AP 27 rr 9119, AP 27 TT 9069, AP 27 1T 9079, AP 27 TT 9019, Ap 27 rT 9029, AP 27 rr 7399, AP 27 TT 7699, AP 27 rT 7499, AP 27 TU 5119, AP 27 Tf 3157 of the 8th Petitioner, AP 27 W 4949 of the 9th Petitioner while entering into the State of Telangana from the Andhra Pradesh State treating them as other State Vehicles pending disposal of the writ petition. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO:22335 OF 2014 Between:

1. Smt. V. Syamala, W/o. V. Ramachandra Reddy, Aged about 48 Years, R/o. 11441-13-3-1, t\,4aruthi Nagar, Kadapa. AP 04 Y 4446, AP 04V 2223, AP 03 X 1296 and AP 04Y 0779

2. Sree Madhavi Travels, Rep. by its Managing Partner, K. Janardhana Puranika, Aged about 52 years, R/o. 19/100, Madras Road, Kadapa. AP 04 U 9000

3. N//s. Sai Travels, Rep. by its Proprietor G. Jeevan Kumar, Aged about 40 Years, Rio. 1/386-13, Viswasanthi Nagar, Chinna Chowk, Kadapa. AP 04 Y 7259 , AP 04 Y 7181 .

4. Smt. Y Keerthi Reddy, W/o. V. Dinesh Reddy, Aged about 25 Years, Rio. 'l- 441-13-3-1 ,l\,4aruthi Nagar, Kadapa. AP 04 TU 6418, AP 04 TU 6419.

5. L. Royal Reddy, S/o. Bali Reddy, Aged about 59 Years, Rt/o. 1-703/3, Dwaraka Nagar, Kadapa. AP 04 Y 7851, AP 04 Y 7856.

6. V Rajanikanth Reddy, S/o. V. Samba Siva Reddy, Aged about 30 Years, Ri/o. 1147-8-35, Pulivendula, YSR Kadapa District. AP 04 Tl' 6945, Ap 04 TT 6946.

7. ?, 9?la Obul Reddy, S/o. Chinna Obut Reddy, Aged about 60 years, Rl/ o. 201908, Co-Operative Colony, Kadapa. Ap 04 y 8829, Ap 04y gZZ9.

8. P Bh-askar Reddy, S/o. P. Bala Obul Reddy, Aged about 30 years, Rl/o. 2- 357, Society Colony, Madanapally, Chittoor District. Ap 03 X 6579, Ap 03 X 8019, AP 03 X 8109 ----\\-

9. Smt. P. Saraswathamma, Wo. P Venkata Rami Reddy, Aged about 50 Years, Rlo. 41594, Koti Reddy Street, Kadapa. AP 04 W 8889.

10.P. Venkata Rami Reddy, S/o. Chinna Obul reddy, Ageabout5g Years, Rtio.4- 594, Koti Reddy Street, Kadapa. AP 04 W 8879.

11.Mohd Jahangir Basha, S/o. M. Akbar Basha, Aged about 50 Years, Rl/o. 16- 243, SC Bose Road, Madanapally, Chittoor District. AP 03 TC 4678, KA 01 AA 5931, KA 01 AA 5932

12. P. Nirmala Devi, D/o. S. Naga Raja, Aged about 35 Years, R/o. 3-19, Gangula Reddy Street, Peddatippa Samudram, Chittoor District. AP 03 TA 6507. 1 3. V.O. Suresh, S/o. Danamaiah, Aged about 30 Years, Rl/o. 1/330, Pathapalli (V), Yellanur (il/), Anantapur District. AP 02 TA 4855, AP 02 TA 4866

14.Smt. O. Padmavathamma, Wo. O. Nagarjuna Reddy, Aged about 56 years, R/o. 1/68, Pathapalli (V), Yellanur (M), Anantapur District. AP 02 TB 0023, AP 02 TB 0239,

15.Y. Krishna Mohan Reddy, S/o. Y. Siva Sankar Reddy, Aged about 46 Years, No.25128, Sanjeeva Nagar, Nandyal, Kurnool District. AP 21 fT 5488, AP 02 W 4B49, AP 21 TT 5299, AP 21 Tr 8199 and AP 21 U 9799.

16.Y. Siva Sankar Reddy, S/o. Y. Mahanandi Reddy, Aged about 74 Years, Fl/o. 25128, Sanieeva Nagar, Nandyal, Kurnool District. AP 21 U 9788, AP 21 IT 8188 and AP 02 W 4489.

17.N.P. Gowtham Kiran, S/o. N.P. Ramachandra Reddy, Aged about 40 Years, No.2014, Naidu Building, Chittoor, AP 03 TC 4477, AP 03 TC 4466. 1B.Smt. N.P. Swathi, W/o. N.P. Gowtham Kiran, Aged about 34 Years, R/o. 2014, Naidu Buildings, Chittoor. AP 03 TA 8778, AP 03 TA 8787. '19.M/s. DiwakarRoad Lines, Rep. byJ.C. Uma Reddy, Fl/o. 15/3'1 1, Aged about 56 Years, Sanjeeva Nagar, Tadipatri, Anantapur District. AP 02 TA 3636, AP 02 TA 5319.

20.N. Sasidhar, S/o. N. Rama Krishna, Aged about 54 Years, eJo. 151777, Kamala Nagar, Anantapur. AP 02 X9144, AP 02 X 6966, AP 0218 4644 and AP 02 TB 4833.

21. N. Jhansi Vani, W/o. N. Sasidhar, Aged about 48 years, eJo. 151777, Kamala Nagar, Anantapur. AP 02 X 6567, AP 02X9177.

22.Venkala Prabhakar Reddy Bhumi Reddy, S/o. B. Venkata Reddy, aged about 40 Years, No. 261923-14, Mittamadi Street, Proddatur, YSR Kadapa District AP 29 TA 6969, AP 29 TA 6869, AP 29 TB 3940.

23.P. Venugopal,, S/o. P. Rama Subbaiah, Aged about 45 Years, Rlo. 1O171, Eswar Reddy Nagar, Proddatur, YSR Kadapa District. AP 29 TB 3936.

24. Smt. G. Saraswathi, W/o. Bali Reddy, Aged about 50 Years, Rl/o. 241618, Vasanthapeta, Proddatur, YSR Kadapa District. AP 04'17 5188, AP 04 '17 5388

25.8. Lakshmi Kumar Reddy, S/o. B. Veera Kumar Reddy, Aged about 33 Years, Rlo.24/618, Vasanthapeta, Proddatur, YSR Kadapa District. AP 04'17 4288. 26.B. Veera Kumar Reddy, S/o. Veerabhadra Reddy, Aged about 40 Years, Fi./o. 241618,Vasanthapeta, Proddatur, YSR Kadapa District. AP 04'17 4088. 27.G. Bali Reddy, S/o. Gurivi Reddy, Aged about 60 Years, PUo.24/618, Vasanthapeta, Proddatur, YSR Kadapa District. AP 04 TT 4688, AP 04 '17 4488. -r(

28. B. Pratap Reddy, S/o. B. Bala Veera Reddy, Aged about 55 Years, Fi/o. 241615, Vasanthapeta, Proddatur, YSR Kadapa District. AP 04 TT 9689, AP 07 TB 9647.

29.Smt. B. Savithramma, W/o. B. Narayana Reddy, Aged about 68 Years, Fi/o. 241617, Vasanlhapeta, Proddatur, YSR Kadapa District. AP 07 TB 9649. 30.B. Narayana Reddy, S/o. B. Bala Veera Reddy, Aged about 60 Years, R/o. 241617 , Yasanthapeta, Proddatur, YSR Kadapa District. AP 04 '1 7 9698. 31.A. Suresh Kunrar Reddy, S/o. A Mallikarjuna Reddy, Aged about 34 Years, No 121577, Kota Street, Proddatur, YSR Kadapa District. AP 04'17 4646, AP 04 TT 449S.

32.Smt. A. Saraswathi, W/o. A Suresh Kumar Reddy, Aged about 30 Years, R/o. 121577, Kola Street, Proddatur, YSR Kadapa District. AP 04 X 01 11.

33. Smt. A. Rama Lakshumma, Wo. A. Mallikarjuna Reddy, Aged about 68 Years, Fyo. 121577, Kola Street, Proddatur, YSR Kadapa District. AP 04 TT 5588,

34.A. Mallikarjuna Reddy, S/o. A. Sanjeeva Reddy, Aged bout 12157711, Kota Street, Proddatur, YSR Kadapa District. AP 04 TT 0399.

35.8. Suresh Reddy, S/o. B. Chinna Venkata Reddy, Aged about 30 years, Fi"/o. 3111211404, Yli,4R Colony, Proddatur, YSR Kadapa District. AP 04'17 4477. 36.Smt. B. Rama Devi, Wio. B. Srinivasula Reddy, Aged about 42 Years, Rl/o. 3/945, YIUR Colony, Proddatur, YSR Kadapa District. AP 04 TT 0499.

37.8 C. Venkata Reddy, S/o. Venkata Reddy, Aged about 58 Years, Rl/o. Plot No. 404, Sai Ram Paradise, YMR Colony, Proddatur, YSR Kadapa District. AP 04 TT 5566.

38.Smt. B. Thulasamma, W/o. B.C. Venkata Reddy, Aged about 60 Years, Fl/o. Plot No. 404, Sai Ram Paradise, YMR Colony, Proddatur, YSR Kadapa District. AP 04 X 0789

39.B. Sudharshan Reddy, S/o. B.C. Venkata Reddy, Aged about 28 Years, F|/o. Plot No. 404, Sai Ram Paradise, Ylt4R Colony, Proddatur, YSR Kadapa District. AP 04Tf 4747.

40. K. Uma lt4aheswara Reddy, S/o. K. Ramachandra Reddy, Aged about 32 years, Rl/o. 4/153, Pakkirapalli, China Chowk, Kadapa. AP 04 Y 0788. 41 .K. Ramachandra Reddy, S/o. Muniratnam Reddy, Agd about 54 Years, F/o. 5-66, Timmareddipalli, Thenepalli, Puthalapattu, Chittoor district. AP 37 TA 2929, AP 37 r42949

42.Smt. N. Lavanya, W/o. N Prasanth, Aged about 32 Years, Rl/o. 8/576, Main Bazar, Tadipatri, Anantapur District. AP 04TU 2410, AP 04 TU 2409.

43.N. Rama Devi W/o. Late N. Ramgopal, Aged about 55 Years, R/o. 8/576, Tadipatri, Ananthapur District. AP 02 TB 6'1 55, AP 02 TB 6157.

44.C. Purushotham Reddy, Sio. C. Sidda Reddy, Aged about 42 Years, Fi/o. 5/448, R.V. Nagar, Kadapa. AP 04 TU 4568, AP 04 Y 4568.

45. C . Manohar.Reddy, Ql9 C _!r.dda Reddy, Aged about 45 years, No. Sl44B, R.V. Nagar, Kadapa. Ap 04 TU 4678, Ap-O4l rclA.

46. D .Sun_il Vinay Kumar, S/o. p.J Bala S_undaram, Aged about 36 years, Rl/o. 63/99-1, Nabikota, Kadapa. Ap 04 y 7997.

47.B. Siva^Reddy, S/o_ Srinivasulu, Aged about 3g years, Rl/o. 6/76, Gandhi Street, Siddavatam, ySR Kadapa Di;trict. Ap 04y Zglg. *l --\ .....PETITIONERS AND

1. The State of Telangana, Rep. by its Principal Secretary, Transport, Roads & Buildings (TR-1 ) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Rep. by its Principal Secretary, Transport, Roads & Buildings (TR-'l) Department, Secretariat, Hyderabad. 3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Department, Check Post, Shapur, Ranga Reddy District. 5. The Transport Department, Check Post, Kodada, Nalgonda District. 6. The Transport Department Check Post, Wadapally, Nalgonda District. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, in the nature of Writ of Mandamus or any other appropriate Writ, direction or order declaring the Circular Memo No. 586/TR.l(1y2014, dated 28.O7.2014 Transport, Roads & Buildings (TR.l) Department, issued by the Government of Telangana as illegal and void. LA.NO:2 OF 2014 (WPMP. NO: 28018 OF 20141 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Circular Memo No. 586/TR.l(1)12014, dated 28.07.2014 Transport, Roads & Buildings (TR.l) Department, issued by the Government of Telangana pending disposal of the writ petition. |.A.NO:3 OF 2014(WPMP.NO: 28019 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Direct the respondents not to levy the motor vehicle tax on the Petitioner's Vehicles bearing Registration Numbers AP 04 Y 4446, AP 04 V 2223, AP 03 X '1296 and AP 04 Y 0779 of the'1st Petitioner, AP 04 U 9000 of the 2nd Petitioner, AP 04 Y 7259, AP 04Y 7181 of the 3rd Petitioner, AP 04 TU 6418, AP 04 TU 6419 of the 4th Petitioner, AP 04 Y 7851 , AP 04 Y 7856 of the sth Petitioner, AP I& ...- 04 TT 6945, AP 04 TT 6946 of the 6th Petitioner, AP 04 Y 8829, AP 04 Y 9279 ot the 7th Petitioner, AP 03 X 6579, AP 03 X 8019, AP 03 X 8109 of the 8th Petitioner, AP 04 W 8889 of the 9th Petitioner, AP 04 W 8879 of the 10th petitioner, AP 03 TC 4678, KA 01 AA 5931, KA 01 AA 5932 of the 11th petitioner, AP 03 TA 6507 ofthe 12th petitioner, AP 02 TA 4855, AP 02 TA 4866 ofthe 13th petitioner, AP 02 TB 0023, AP 02 TB 0239 of the 14th petitioner, AP 2'1 TT 5488, AP 02 W 4849, AP 21 71' s299. AP 21 71' 8199, AP 21 U 9799 of the 15th petitioner, AP 21 U 9788, AP 21 TT B1BB and AP 02 W 44Bg of the 16th petitioner, AP 03 TC 4477, AP 03 TC 4466 of the 17th petitioner, AP 03 TA 8778, AP 03 TA 8787 of the '1 8th petitioner, AP 02 TA 3636, AP 02 TA 5319 of the 19th petitioner, AP 02 X 9144. AP 02 X 6966, AP 02 TB 4644 and AP 02 TB 4833 of the 20th petitioner, AP 02 X 6567, AP 02X9177 of the 21st petitioner, AP 29 TA 6969, AP 29 TA 6869, AP 29 TB 3940 of the 22nd petitioner, AP 29 TB 3936 of the 23rd petitioner, AP 0471'5188, AP 04 71 '5388 of the 24th Petitioner, AP 04 71' 42BB of the 25th Petitioner, AP 04 71' 4088 of the 26th petitioner, AP 04 71' 4688, AP 04 Tl' 4488 of the 27th Petitioner, AP 04 71' 9689, AP 07 TB 9647 of the 28th Petitioner, AP 07 TB 9649 of the 29th petitioner, AP 04 71' 9698 of the 30th Petitioner, AP 04 71' 4646, AP 04 TT 4499 of the 31st Petitioner, AP 04 X 0111 of the 32nd Petitioner, AP 04 71'55BB of the 33rd Petitioner, AP 04 71' 0399 of the 34th Petitioner, AP 04 71' 4477 of the 35th Petitioner, AP 04 Tl' 0499 of the 36th Petitioner, AP 04 71' 5566 of the 37th Petitioner, AP 04 X 0789 of the 38th Petitioner, AP 04 71' 4747 of the 39th Petitioner, AP 04 Y 0788 of the 40th Petitioner, AP 37 TA 2929, AP 37 TA2949 of the 41st Petitioner, AP 04TU 2410, AP 04 TU 24Og of the 42nd Petitioner, AP 02 TB 6155, AP 02 TB 6157 of the 43rd Petitioner, AP 04 TU 4568, AP 04 Y 4568 of the 44th Petitioner, AP 04 TU 4678, AP 04 Y 4678 of the 45th Petitioner, AP 04 Y 7997 ot the 46th Petitioner, and AP 04 Y 7979 of the 47th Petitioner while entering into the State of Telangana from the Andhra Pradesh State treating them as other State Vehicles pending disposal of the writ petition. Counsel for the Petitioners : SRt AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH !9yryet for the Respondents : SRt A.SUDERSHAN REDDY, THE ADVOCATE GENERAL --\a - W.P.NO: 22341 OF 2014 Between:

1. Mallina Satyanarayana Rao, S/o. Venkata Rao, Rl/o Aryapuram, Rajahmundry, East Godavari District. AP 05 TB 2859, AP 05 TB 2959, AP 05 TP 3659, AP 05 TB 3699, Ap 05 TB 4159, Ap 05 Tp 41 99, Ap 05 rB 4444, AP 05 TP 4455, AP 05 TB 5899, AP 05 TB 5959.

2. Smt.J.lVangayamma, W/o. Venkata Rao, Fl/o. 14-25111, lt4eena Nagaram, Chagallu, West Godavari District. AP 37 TC 4344, AP 37 fC 4434.

3. Alapati Sudha Rani, W/o Alapati Lakshmi Narayana, Rl/o 49-3-25, Gandhi Colony, Gunadala Bridge, Vijayawada, Krishna District. AP 16TC 2323.

4. Alapati Suresh Dora, S/o. Alapati Dorayya, R/o. 49-3-25, Gandhi Colony, Gunadala Bridge, Vijayawada, Krishna District. AP 16 TD 2333.

5. Alapati Lakshmi Narayana, Wo. Alapati Dorayya, R/o 49-3-25, Gandhi Colony, Gunadala Bridge, Vijayawada, Krishna District. AP 16 TC 8249. 6. M/s. Kalyani Transport, Rep. by its Proprietor P.Rama Krishna Chowdary, S/o. Venkata Rao, Aged about 39 Years, R/o. 7O-198-212C, Suresh Nagar, Kakinada, East Godavari District AP 05 TC 6776, AP 05 TC 6778.

7. Venu Gopal Chennupati, S/o. Venkateswarlu, No 20-06-77, Anjaiah Road, Ward No.32, Ongole, Prakasam District, AP 27 TU 5566, AP 27 TU 5577, AP 27 TW 6868, AP 27 IW 6688, AP 27 TT 6666, AP 27 TU 6666, AP 27 X 4444, AP 27 Y 4444, AP 27 rD 6644, AP 2BTD 6464, AP 27 TU 5555. B. Jawadi Narasimha Rao, S/o.Subbaiah, Ri,/o. Opp; Plot No.223, ll Floor, Phase ll, Auto Nagar, Guntur, AP 07 TB 01 1'1 , AP 07 TC 0005, AP 07 TT 0003, AP 07 TB 0003

9. Jawadi Sri Hari Rao, S/o. Subbaiah, Fl/o. Plot No.223, ll Floor, Phase-lll, Auto Nagar, Guntur AP 07 TC 0003, AP 07 TU 0006, AP 07 TB 0006, AP 07 TB 0999, AP 07 TW 0789, AP 07 TT 0007, AP 07 TT 7777.

10. New Morning Star Travels, Rep. by its Partner Ponakala Srinivasa Rao, S/o. Ponakala Nageswara Rao, Aged about 41 Years, Rl/o. 3-28-23, Main Road, Brundavan Gardens, Guntur, AP 07 fU 0777, AP 07 TC 0222, AP 07 Tf 0777, AP 07 TB 0333, AP 07 TW 0777, AP 07 rB 0777, AP 07 TW 0333, AP 07 rB 0222. '1 1. Ponakala Srinivasa Rao, S/o. P.Nageswara Rao, Rl/o Plot No.223, ll Floor, Phase-lll, Auto Nagar, Guntur AP 07 TW 0999, AP 07 TB 0001, AP 07 TB 7777, AP 07 TT 5555, AP 07 TC 0001, AP 07 TT 0005, AP 07 TWO 0005, AP 07 TU 0001, AP 07 TU 0999, AP 07 TW 0001 , AP 07 TW 0111, AP 07 TB 0005, AP 07 TT 6666, AP 07 TC 0007, AP 07 TC 0999, AP 07 TC 0006, AP 07 TU 0003. .....PETITIONERS AND

1. The State of Telangana, Rep. by its Principal Secretary, Transport, Roads & Buildings (TR-1 ) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, rep. by its Principal Secretary, Transport, Roads & Buildings (TR-1 ) Department, Secretariat, Hyderabad. 3. The Transport Commissioner, State of Telangana, Hyderabad. L6

4. The Transport Department Check Post, Shapur, Ranga Reddy District. 5. The Transport Department Check Post, Kodada, Nalgonda District.

6. The Transport Department Check Post, Wadapally, Nalgonda District. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, in the nature of Writ of Mandamus or any other appropriate Writ, direction or roder declaring the Circular Memo No.586/TR.l(1)12014. daled 28.07.2014 Transport, Roads & Buildings (TR.l) Department, issued by the Government of Telangana as illegal and void. |.A.NO:2 OF 2014 (WPMP. NO:28025 O F 20141 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Suspend the operation of the Circular Memo No.586/TR.l(1 ) 12014, dated 28.O7.2014 Transport, Roads & Buildings (TR.l) Department, issued by the Government of Telangana pending disposal of the writ petition. l.A.NO:3 OF 2014 (W PMP. NO: 28026OF 2014\ Petition Under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to levy the motor vehicle tax on the Petitioners Vehicles bearing Registration Numbers AP 05 TB 2859, AP 05 TB 2959, AP 05 TB 3659, AP 05 TB 3699, AP 05 TB 4159, AP 05 TB 4199, AP 05 TB 4444, AP 05 TB 4455, AP 05 TB 5899 AND AP 05 TB 5959 of the 1st Petitioner, AP 37 TC 4344, AP 37 TC 4434 of the 2nd Petitioner, AP 16 TD 2323 of the 3rd Petitioner, AP 16 TC 2333 of the 4th Petitioner, AP 16 TC 8249 of the Sth Petitioner, AP 05 TC 6776, AP 05 TC 6778 of the 6th Petitioner, AP 27 TU 5566, AP 27 fU 5577, AP 27 TW 6868, AP 27 TW 6688, AP 27 TT 6666, AP 27 TU 6666, AP 27 X 4444, AP 27 Y 4444, AP 27 rD 6644, AP 28 TD 6464, Ap 2t TIJ SSSS of the 7th Petitioner, AP 07 TB 01'1 1, AP 07 TC 0005, Ap 07 TT 0003, Ap 07 TB 0003 of _ 2Q the 8th Petitioner, AP 07 TC 0003, AP 07 TU 0006, AP 07 TB 0006, AP 07 TU 0777, AP 07 TC 0222, Ap 07 TT 0777, AP 07 TB 0333, AP 07 TB 0333, Ap 07 fW 0777, AP 07 TB 0777, AP 07 TW 0789, AP 07 TT 0007 and AP 07 TT 7777 of the 9th Petitioner, AP 07 fU 0777, AP 07 TW 0333, and AP 07 TB 0222 of lhe 1Oth petitioner, AP 07 TW 0999, AP 07 TB 0001, AP 07 fB 7777, AP 07 TT 5555, AP 07 TC OOO1, AP 07 TT OOO5, AP 07 TW OOO5, AP 07 TU OOO1, AP 07 TU 0999, AP 07 TW 0001, AP 07 TW 0111, AP 07 TB 0005, AP 07 TT 6666, Ap 07 TC 0007, AP 07 TC 0999, AP 07 TC 0006 and AP 07 TU 0003 of the llth petitioner while entering into the State of Telangana from the Andhra Pradesh State treating them as other State Vehicles pending disposal of the writ petition. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 23073 OF 2014 Between: Agy George, S/o. George, Aged about 55 years, Rlo.27h264, 144, Link Heights, Panambilly Nagar, Ernakulam, Kerala State. .....PETITIONER AND

1. The State of Telangana, Represented by the Principle Secretary to Government, Transport, Roads & Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Represented by the Principle Secretary to Government, Transport, Roads & Buildings (TR.l) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra Pradesh, Hyderabad. 5. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State.

6. The Motor Vehicle lnspector, Mahaboobnagar, Telangana State. 7. The Motor Vehicle lnspector, Unit Office, Pebbair, Mahaboobnagar District, Telangana State. ,....RESPONDENTS 11/,-z- Petition Under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of tvlandamus declaring the action of the Respondents 5 and 6 in once again collecting the quarterly tax for the quarter ending 01.07.2014 lo 30.09.2014 from the petitioner in respect of the All lndia Tourist Vehicles bearing Registration Nos. KL 07 CA 1639 and KL 07 CA 1649 as Alma and void and contrary to the G.O.N/s. No. 43, Transport, Roads and Buildings (TR-l) Department, dt. 0'1 .06.2014 and direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles beaing Registration Nos. KL 07 CA 1639 and KL 07 CA 1649 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.2015 and direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2014 lo 31 .12.2014 in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KL 07 CA 1639 and KL 07 CA 1649. |.A.NO:2 OF 2014 (WPMP. NO: 28915 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2014 lo 31 .12.2014 in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos. KL 07 CA 1639 and KL 07 CA 1649, pending disposal of the writ petition. l.A.NO:3 OF 2014 (WPMP.NO: 28916 OF 2014 Petition Under Section 'l 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos. KL 07 cA 1639 and KL 07 cA 1649 if the quarterlytax is paid to either of the Terangana or .Andhra pradesh States upto 31.03.20.r 5, pending disposal of the writ petition. _z_ u - Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S,ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 23075 OF 2014 Between: '1 . KPN Travels lndia Limited,, Rep. by its l\/anaging Director, K.P. Natarajan, S/o. Ponmalai Gounder, Aged about 63 years, Fl/o. Chikkabajana Mandir Street, Sarjapura Post, Anekal Taluq, Bangalore, Karnataka State.

2. Smt. N. Shivabakkiam,, W/o. K.P. Natarajan, Aged about 58 years, R/o. 11 th Cross, Someswara Nagara, Jayanagar 1st Block, Bangalore, Karnataka State. .....PETITIONERS AND

1. The State of Telangana, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra Pradesh, Hyderabad. 5. The Transport Department Check Post, Shapur, Ranga Reddy District, Telangana State.

6. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of Mandamus declaring the action of the 6th Respondent in once again collecting the quarterly tax for the quarter ending 01.07.2014 to o 30.09.2014 from the petitioners in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 51/B 9991, KA 51/B 9919, KA, 411A7999 and KA 411A.9997 of the 'lst petitioner, KA 05/AD 9929 and KA 05/AD 9919 of the 2nd petitioner, as illegal and void and contrary to the G.O.Ms. No. 43, Transport, Roads & Buildings (TR-l) Department, dated 01 .06.2014 and direct the respondents not to collect or insist upon the petitioners to pay the quarterly tax in respect of the petitioners All z+ lndia Tourist Vehicles bearing Registration Nos. KA 51/B 9991, KA 51/B 9919, KA. 41lA 7999 and KA 41lA 9997 of the 1st petitioner, KA 05/AD 9929 and KA 05/AD 9919 of the 2nd petitioner. if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.2015 and direct the respondents 2 and 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10 2O14 to 31 .12.2014 in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 51/B 9991, KA 51/B 9919, KA 411A7999 and KA 41lA 9997 of the '1 st petitioner, KA 05/AD 9929 and KA 05/AD 99'19 of the 2nd petitioner. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 23076 OF 2014 Between:

1. M.Jahangir Basha, S/o. Late M.Akbar, R/o. 20/9, Azeema Building, TSP Road, Kalsipalyam, Bangalore, Karnataka State.

2. Shakeel Jabbar, S/o. C.A.Jabbar, R/o.19/3, TSP Road, Bangalore, Karnataka State.

3. M/s. Diwakar Road Lines, Rep. by J.C. Uma Reddy, W/o. J.C.Prabhakar Reddy, Aged about 56 years, R/o. 24, A.V.Road, Anath Arcade, Kalasipalyam, Bangalore, Karnataka State.

4. M/s SVR Tours and Travels, Rep. by Subash Chandra Bose Hanumara S/o. Ramachandra Rao, aged about 63 years, Rl/o. No.326, TSP Road, Kalasipalyam, Bangalore, Karnataka State. .....PETITIONERS AND

1. The State of Telangana, Represented by the Pdncipal Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State ofAndhra Pradesh, Represented by the Principal Secretary to 9overnment, Transport, Roads and Buildings (TR.l) Department, Seiretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra pradesh, Hyderabad. 5. fhe Transport Department Check post, Shapur, Ranga Reddy District, Telangana State. ZS -

6. The Motor Vehicle lnspector, Mahaboobnagar, Telangana State. 7. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State. B. The Transport Department Check Post, Kurnool, Andhra Pradesh State. 9. The Motor Vehicle lnspector, Madanapalle, Chittoor District, Andhra Pradesh State. '10.The Motor Vehicle lnspector, Flying Squad, Anantapuramu, Andhra Pradesh State. 1 1. The Transport Department Check Post, Zaheerabad, tvledak District, Telangana State. ....,RESPONDENTS . Petition Under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of Mandamus declaring the action of the Respondents 5 to 8 in once again collecting the quarterly tax for the quarter ending 01 .07.2014 to 30.09.2014 from the petitioners No.1 to 3 in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 01lAa 3741 , KA 01/AA 3743 of thelst petitioner, KA 01/AA 7018, KA 51lA 1807 of the 2nd petitioner, KA 0'1/Ad 0482 and KA 01/Ad 0483 of the 3rd petitioner, as illegal and void and contrary to the G.O.Ms.No.43, Transport, Roads and Buildings (TR-l) Department, dt.01.06.2014 and direct the respondents not to collect or insist upon the petitioners to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos.KA OIlAA 3741 , KA 01/AA 3743 of the 1st petitioner, KA 01/AA 7017, KA 01/AA 7018, KA 51/A 1807, KA 51/A 1889 of the 2nd petitioner, KA Oll\d 0482, KA 0'1/AD 0483 of the 3rd petitioner, KA 0'1/AB 2826, KA OI|AB 3321, KA 0,1/AB 2808, KA O1/AB 2853, KA O1/AC 3933, KA O1/AC 3BBB, KA 01/AC 8055, KA 01/8955, KA 01/AA 4644, KA 01lAA 4464, KA 01/AA 9639, KA 01/AB 8829, KA 01/AB 9936 and KA 01/AA 3231 o'f the 4th petitioner if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31 .03.2015 and direct the respondents 2 and 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .1O.2O14 lo 31 .12.2014 in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA OIlAA 3741, ZL KA 01/AA 3743 of the 1st petitioner, KA 01/AA 7018, KA 51lA 1807 of the 2nd petitioner, KA 0'l/AD 0482 and KA 01/AD 9483 of the 3rd petitioner. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 23083 OF 2014 Between: Saif Sikandar, S/o. Abdul Hameed Sikandar, Prop of M/s. KGN Travels, Aged about 32 years, R/o 19/1 , TSP Road, Kalasipalyarn, Bangalore, Kamataka State. .....PETITIONER AND 'l . The State of Telangana, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh,, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR. ) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra Pradesh, Hyderabad. 5. The Transport Department, Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State.

6. The Transport Department Check Post, Panchalilngala, Kurnool District, Andhra Pradesh State.

7. The Transport Department Check Post, Shapur, Ranga Reddy District, Telangana State. .....RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of Mandamus declaring the action of the Respondents 6 and 7 in once again collecting the quarterly tax for the quarter ending 01.07.2014 lo 30-09.2014 from the petitioner in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 01 AB 1762, NL 0i-B 0872and NL oliB 0873 as illegal and -21 void and contrary to the G.O.Ms. No. 43, Transport, Roads and Buildings (TR-l) Department, dt. 01.06.2014 and direct the respondents not to cotlect or insist upon the petitioner to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA 01 AB 1762, NL 01-B 0872 and NL 01-B 0873 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31 .03.2015 and direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2O14 lo 31 .12.2014 in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA O1 AB 1762, NL 01-B 0872 and NL 01-B 0873. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 24613 OF 2014 Between: K.R. Suresh Kumar, S/o. K.V. Rama Krishnan, Proprietor of M/s. Kallada Tours and Travels, Aged about 44 years, Rl/o. No.14, Hosur [\,4ain Road, [\,4adivala, Bangalore, Karanataka State. .....PETITIONER AND 1 . The State of Telangana, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad- 4. The Transport Commissioner, Andhra Pradesh, Hyderabad. 5. The Transport Department Check Post, Shapur, Ranga Reddy District, Telangana State.

6. The Motor Vehicle lnspector, Unit Office, Pebbair, Mahaboobnagar District, Telangana State.

7. The Motor Vehicle lnspector, RTA, Ranga Reddy (HQ), Telangana State. 8. The Motor Vehicle lnspector, O/o. Deputy Transport Commissioner, Kurnool, Andhra Pradesh State. _zt_

9. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State.

10. The Transport Department Check Post, Kurnool, Andhra Pradesh State. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of Mandamus declaring the action of the Respondents 5 to 10 are once again collecting the quarterly tax for the quarter ending 01 .07.2014 to 30.09.20'14 from the petitioner in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 01 AB 4114, KA 0'l AB 4115, KA 01 AB 5372, KA 01 AB 5374, KA 01 AB 5770, KA 01 AB 577'1 , KA 01 AB 5905, KA 01 AB 5906, KA 01 AC 5838, KA 01 AC 5839, KA 01 AC 4548, KA 01 AC 4910, KA 01 AC 5678 and KA 01 AC 5685 as illegal and void and contrary to the G.O.Ms. No. 43, Transport, Roads and Buildings (TR-l) Department, dt. 01 .06.2O14 and direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA 01 AB 41 14, KA 01 AB 41 15, KA 01 AB 5372, KA 01 AB 5374, KA 01 AB 5770, KAOl AB 5771,KA 01 AB 5905, KAOl AB 5906, KAOl AC 5838, KAO1 AC 5839, KA 01 AC 4548, KA 01 AC 4910, KA 01 AC 5678 and KA 01 AC 5685 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.2015 and direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2014 lo 31 .12.2014 in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. AB 4114, KA 01 AB 41 15, KA 01 AB 5372, KA O't AB 5374, KA 01 AB 5770, KA 01 AB 5771, KA 01 AB 5905, KA 01 AB 5906, KA 01 AC 5838, KA 01 AC 5839, KA 01 AC 4548, KA 01 AC 4910, KA 01 AC 5678 and KA 01 AC 5685. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRt A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 24797 oF 2014 ,-_ z1 - Between:

1. Abdul Kaleem, S/o. Mohammed Hayath, Prop. Saleem Tours and Travels, Aged about 45 years, Ryo. 335/5, TSP Road, Kalasipalyam, Bangalore, Karnataka State.

2. Mls. Gee Pee Travels, Rep. by Proprietor G. Shahid Ur Rehman, S/o. Abdul tvlajeed, aged about 60 years, Rl/o. No. 18,2nd Main, Dispensary Road, Kalasipalyam, Bangalore, Karnataka State.

3. Ghouse Pasha, S/o. Late Abdul Majeed, Aged about 36 years, Rl/o. No. 18, 2nd Main, Dispensary Road, Kalasipalyam, Bangalore, Karnataka State, .....PETITIONERS AND

1. The State of Telangana, Represented by the Principle, Secretary to Govemment, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Represented by the, Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

6. The Motor Vehicle lnspector, Shadnagar, Mahaboobnagar District, Telangana State.

7. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State. .....RESPONDENTS Petition Under Article 226 of the Constitutron of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of lvlandamus declaring the action of the Respondents 5 to 7 in once again collecting the quarterly tax for the quarter ending 01 .07.2O14 to 30.09.2014 from the petitioners in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 01lAA 3742 and KA 01lAA 3746 of the 1st petitioner, KA 01/AA 9626 and KA 01/AA 9628 of the 2nd petitioner, KA 01/AA 6435 and KA 0l/AA 5785 of the 3rd petitioner, as illegal and void and contrary to the G.O.Ms. No. 43, Transport, Roads and Buildings (TR-l) Department, dt. 01.06.2014 and direct the respondents not to collect or insist upon the petitioners to pay the -7c-t quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA OIlAA 3742 and KA 01/AA 3746 of the 1st petitioner, KA 01/AA 9626 and KA 01/AA 9628 of the 2nd petitioner, KA 01/AA 6435 and KA 01/AA 5785 of the 3rd petitioner if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.20'l 5 and direct the respondents 1 to 4 either to refund the tax illegally collected or adjust the same for the next quarter O1 .10.2014 lo 31 .12.2014 in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA OI|AA 3742 and KA 01/AA 3746 of the 1st petitioner, KA 01/AA 9626 and KA 01/AA 9628 of the 2nd petitioner, KA 01/AA 6435 and KA 01/N/ 5785 of the 3rd petitioner. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 28145 OF 2014 Between:

1. M/s. Komitla Services, Rep. by Managing Partner, K.Satyanarayana Reddy, S/o. K.Adi Reddy, Aged about 69 years, Rl/o. No.15, 4th Cross, Koramangala, Sth Block, Bangalore, Karnataka State. 2. lllls. Diwakar Road Lines, Rep. by J.C Reddy, Aged about 56 years, R/o. No.24 Karnataka State. Uma Reddy, W/o. J.C.Prabhakar AV Road, Kalsipalyam, Bangalore,

3. Smt.K.Roopa W/o K.V.Rajesh, C/o Pramod Kumar Roy, Ramachandrapur, Khudra, Orissa State. .....PETITIONERS AND

1. The State of Telangana, Represented by by the Principal Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad

2. The State of Andhra Pradesh, Represented by the Principal to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

3. The Transport Commissioner, State of Telangana, Hyderabad. 4. The Transport Commissioner, Andhra pradesh, Hyderabad. . Iffi#E:58Sr?"d:[y"* check posr, penukonda, Ananthapuram District, 3\

6. The Motor Vehicle Inspector, Vijayawada, Krishna District, Andhra Pradesh State.

7. The Special Grade Motor Vehicle lnspector, Unit Office, Yuyyur, Krishna District, Andhra Pradesh State.

8. The Transport Department Check Post, Shapur, Ranga Reddy District, Telangana State.

9. The Motor Vehicle lnspector, fvlahaboobnagar, Telangana State. 1 0. The Motor Vehicle lnspector, Unit Office, Gadwal, Mahaboobnagar District, Telangana State. 1'1 .The Motor Vehicle lnspector, Secretary, RTA, Attapur, Ranga Reddy District, (on enforcement duty) Telangana State.

12. The Motor Vehicle lnspector, Unit Office, Pebbair, [\/ahaboobnagar District, Telangana State. ....,RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of Mandamus declaring the action of the Respondents 5 to 12 in once again collecting the quarterly tax for the quarter ending 01 .O7.2014 lo 30.09.2014 from the petitioners in respect of the All lndia Tourist Vehicles bearing Registration Nos.KA01 AB 1067, KA01 A8.1094, KA01 AD0580and KA01 AD 0581 of the 1st petitioner, KA 01 AB 4616, KA 01 AB 4626, AP 02f A5229, AP 02 TA 5139, AP 02 TA 2169, OR 05 AT 8649, OR 05 AT 85s9, OD 21 9820 and OD 21 9823 of the 2nd petitioner, OD 05 C 2577 and OD 05 C 2477 ol the 3rd petitioner, as illegal and void and contrary to the G.O.Ms.No.43, Transport, Roads and Buildings (TR-l) Department, dt.01 .06.2O14 and direct the respondents not to collect or insist upon the petitioners to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos.KA 01 AB 1067, KA01 AB 1094, KA 01 AD 0580 and KA 01 AD 0581 of the 1st petitioner, KA 01 AB 4616, KA 01 AB 4626, AP 02TA5229, AP 02 TA 5139, AP 02 TA 2169, OR 05 AT 8649, OR 05 AT 8559, OD 21 9820 and OD 21 9823 of the 2nd petitioner, OD 05 C 2577 and OD 05 C 2477 ot lhe 3'd petitioner if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31 .03.2014 and direct the respondents 'l to 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .1O.2014 to 31 .12.2O14 in respect of the AII lndia Tourist ,>L - Vehicles bearing Registration Nos.KA 01 AB 1067, KA01 AB 1094, KA 01 AD 0580 and KA 01 AD 0581 of the 1st petitioner, KA 01 AB 4616, KA 01 AB 4626, AP 02 TA 5229, AP 02 TA 5139, AP 02 TA 2169, OR 05 AT 8649, OR 05 AT 8559, OD 21 9820 and OD 21 9823 of the 2nd petitioner, OD 05 C 2577 and OD 05 C 2477 of the 3rd petitioner |.A.NO:2 OF 2014 (WPMP. NO: 35243 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to collect or insist upon the petitioners to pay the quarterly tax in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos.KA 01 AB 1067, KA 01 AB 1094, KA 01 AD 0580 and KA 01 AD 0581 of the 1st petitioner, KA 01 AB 4616, KA 01 AB 4626, AP 02TA5229, AP 02 TA 5139, AP 02 TA 2259, AP 02rA2169, OR 05 AT 8649, OR 05 AT 8559, OD 21 9820, OD 21 9823, OD 982'1 and OD 21 9822 of the 2nd petitioner, OD 05 C 2577 and OD 05 C 2477 of the 3rd petitioner if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31 .03.2014 pending disposal of the writ petition. |.A.NO;3 OF 2014 (WPMP. NO: 35244 oF 20141 Petilion Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents 1 to 4 either to refund the tax illegatly collected or adjust the same for the next quarter 01 .1O.2014 lo 31 .12.2O14 in respect of the All lndia Tourist Vehicles bearing Registration Nos. KA 01 AB'1067, KA 01 AB 1094, KA 01 AD 0580 and KA 01 AD 0581 of the 1st petitioner, KA 0'l AB 4616, KA 01 AB 4626, AP 02rA 5229, AP 02 TA 5139, AP 02TA 2169, OR 05 AT 8649, OR 05 AT 8559, OD 21 9820 and OD 9823 of the 2nd petitioner, OD 05 C 2577 and OD 05 C 2477 of the 3rd petitioner, pending disposal of the writ petition. Counsel for the Petitioners : SRt AVINASH REDDy, SENIOR COUNSEL FOR SRI S.ARIFULLAH _ 39 - Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 29713 OF 2014 Between: BABA TOURS AND TRAVELS, Rep.by Sri P.Pavan Chandra, S/o P.Prabhaker, aged about 28 years, Rl/o Sy.No.58 and 75, Thummaloor Village, Maheshwaram Mandal, Ranga Reddy District. .....PETITIONER AND

1. The State of Telangana, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh, Represented by the Principle Secretary to Govemment, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

6. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State.

7. The Transport Department Check Post, Kurnool, Andhra Pradesh State. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ order or direction more particularly one in the nature of writ of Mandamus, declaring the action of the 7th respondent in once again collecting the quarterly tax for the quarter ending 01 .07 .2014 to 30.09.2014 from the petitioner in respect of the State Wide Contract Carriage Permit bearing Registration No. AP28 TC 0870 and the action of the Sth respondent demanding the quarterly tax once again for the quarter ending 01 .O7 .2O14 to 30.09.20'14 in respect of the petitioner State Wide Contract Carriage Permit bearing Registration No. AP28 TC 0870 by issuing check report as illegal and void and contrary to the G.O.Ms.No.43, dt.01.06.2014 and Section 101 of the Andhra Pradesh Reorganization Acl, 2014 and direct the respondents not to collect or insist upon 3+- the petitioner to pay the qua(erly tax in respect of the petitioners State Wide Contract Carriage Permit Vehicle bearing Registration No. AP2B TC 0870 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.201 5 and direct the respondents 2 and 4 either to refund the tax illegally collected or adjust the same for the next quarter 01 .10.2014 lo 31 .12.2014 in respect of the State Wide Contract Carriage Permit Vehicle bearing Registration No. AP28 TC 0870 I.A.NO:2 OF 2014 (WPMP.NO:37093 OF 2014) Petition Under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioner State Wide Contract Carriage Vehicle bearing Registration No. AP28 TC 087,0 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.20'1 5 pending disposal of the writ petition. Counsel for the Petitioners : SRI S.A.K.MYNUDDIN Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL W.P.NO: 34340 OF 2014 Between: ABDUL KHALEEM, BANGALORE, S/o Mohammed Hayath, Proprietor of Saleem Tours and Travels, Aged about 45 years, R/o 76, Ward No.23, Bahadurpur, L/o Anekar Taluk, Bangalore, Karnataka State. ...,.PETITIONER AND

1. PRL SECY, TRANSPORT, ROADS AND BUtLDTNGS(TR.t)., HyD, Represented by the Principle Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, Hyderabad.

2. The State of Andhra Pradesh,, Represented by the principle Secretary to Government, Transport, Roads and Buildings (fR.t1 Oepdrtment, Secietariat, Hyderabad.

3. The Transport Commissioner,, State of Telangana, Hyderabad. 4. The Transport Commissioner,, Andhra pradesh, Hyderabad. _3S -

5. The Transport Department Check Post,, Alampur, Mahaboobnagar District, Telangana State.

6. The Transport Department Check Post,, Penukonda, Anantapur District, Andhra Pradesh State. .....RESPONDENTS Petition Under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ or Order or Direction or any other appropriate Order in the nature of Writ of lvlandamus declaring the action of the 5th Respondent insisting the petitioner to pay Quarterly Tax once again for the QE 31-12-2014 in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA 51/C 0911 and KA 51lC 0922 as illegal and void and contrary to the G.O.[Vls. No. 43, Transport, Roads and Buildings (TR-l) Department, dt, 01,06.2014 and direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioners All lndia Tourist Vehicles bearing Registration Nos. KA 51/C 091 1 and KA 51 lC 0922 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31.03.2015. |.A.NO:1 OF 2014 (WPMP.NO: 42943 OF 2014) Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the respondents not to collect or insist upon the petitioner to pay the quarterly tax in respect of the petitioner's All lndia Tourist Vehicles bearing Registration Nos. KA 51/C 0911 and KA 51lC 0922 if the quarterly tax is paid to either of the Telangana or Andhra Pradesh States upto 31 .03.2015, pending disposal of the writ petition. Counsel for the Petitioners : SRI AVINASH REDDY, SENIOR COUNSEL FOR SRI S.ARIFULLAH Counsel for the Respondents : SRI A.SUDERSHAN REDDY, THE ADVOCATE GENERAL The Court made the following COMMON ORDER THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NOS.21257 of 2OL4 9259 9421 and 9666 of 20 1,5, 2 1449, 22339, 22335, ?231 l, 2307 3, 23075 23076 23083 24613 24797 28145 29713 AND 34340 0F 20L4 COMMON ORDER: (per Eoft'bte Sri &tstlce No'rslng Ra.o Ndr7d.7kotud.d.) Thougl-r the parties are different, the relief and the issues involved in batch of Writ Petitions are common and they are being heard together and disposed by way of this common order

2. It is relevant to refer to the facts in the lead case i.e., W.P.No.297 13 of 2015 as under. The averments in the affidavit filed in support of the writ petition are that though the petitioner paid quarterly tax for quarter ending Ol.O7.2Ol4 to 30.09.2014 in respect of State Wide Contract Carriage Permit for the vehicle bearing Registration No.AP-28-TC-O87O, respondent No.7 is once again collecting the same ard also quantifying the action of respondent No.S demanding quarterly tax once again for the quarter ending Ol.O7.2Ol4 to 30.09.2014 in respect of .) ".tt' 2 *,i,i?ii$ii s b"r.. a-foresaid vehicle by issuing check report to be illegal and contrary to G.O.Ms.No.43, dated O1.06.2014 and Section i01 of the Andhra Pradesh Re-organization Act, 2Ol4 (for short,'the Act, 2Ol4].

3. It is case of the petitioner that he is the owner of vehicle bearing registration No.AP2B-TC-0870 and obtained State-Wide Contract Carriage Permit, which is valid upto

08.05.2019. It is stated that on booking of passengers, the respondents used to ply the vehicles on the route Hyderabad to Bangalore and back. Whiie the matter stood thus, the respondents are dernanding to pay Tax in Telangana State because the vehicles are plying from . Hyderabad to Balgalore via Telglgana -State. already paid Ta-x once again demanding the tax in Telangana Since the petitioners' have State is iilega1.

4. It is afso staied that as per G.O.MS.No.43, dated

01.06.2014, issued by the Transport Department, Andhra Pradesh, wherein it w'as stated as follows: 'The Quanterlg Tax paid Jor ong quarter upto 31.03.2015 in ang of the Successor States shdll be 3 P5K,J&NNR,J |\o 2s7r3 2OL4 &L-bj1 deem.ed to hdue been paid for both the successor States and thered.fter new Gouernrnent to declde."

5. It is further stated that as per the above mentioned G.O., the parties have to pay Tax in one State and in the successor State they are not liable to pay the tax til1 31.03.2015. But, respondent No.5 is demanding to pay the tax and seizing the vehicles for non-payment of the tax. It is further stated that in the process, the petitioners are required to pay Double Tax to State as demanded by the respondents. It is stated that unless and until, this Court directs the respondents, they are not in a position to refund the tax or adjust the tax for future quarter. The petitioners also submitted representation on O4.O8.2O14 before the Licensing Authority contending that the tax paid by them is not reflecting tn Telangala State though it has to be reflected in both the States thereby causing inconvenience and creating prejudice in Telangana State as no action has been taken on the same.

6. He further submits that in similar set of facts this Court had passed interim orders in W.p.M.p.Nos.26656 and 26657 of 2014 in W.p.No.2l257 of 2Ot4, dated 4 .",';:ill,txi 30.07.2014 directing the respondents to abide by I bot4) G.O.Ms.No.43 dated 01.06.2014 and the petitioners seek similar relief from this Court.

7. Respondent No.3 filed counter-affidavit denying the averments made in the writ petition artd stated that as per Section 101 of the State Re-organization Act, 2OI4, the Government of Telangana issued Notification vide G.O.Ms.No.O2, Transport R&B (Tr,l) Department, dated

17.06.2014 duly adopting the Act, Rules and Notifications. It is further stated that the Government ol Telangana issued Circular Memo No.586,rTr.I(l)/2014, dated 28.O7.2014, clarifying that certain categories of vehicles are liable to pay tax at the specified rates and as such lery of tax was imposed under the provisions of the Telangana Motor Vehicles Taxation Act, 1963. a. It is further stated that G.O.Ms.No.43 is said to have been issued in pursuance of Section 72 (ll of the Act, 2014, which provides for continuance of certain existing road transport permits only. Further, it is confined only to the permits and not to the Motor Vehicle Taxation Act. The 5 PsK,J&NNR,J - wP 29713 2014 3 bo'd') Government of Andhra Pradesh has a-lready issued separate G.O.Ms.No.46, dated 01.06.2014 providing for continuance of permits already issued in the combined State.

9. [t is further stated that as per Section 4 of the Andhra Pradesh Motor Vehicles Act, 1963 (for short, APMV Act, 1963), which was adopted by the Government of Telangana, the tax levied under the Act shall be paid in advance. [t is stated that the Government issued Memo No.586/Tr.l(ll/2014, dated 28.07.2014 and clarified that the vehicles which are mentioned in the circular are liable to pay the tax at the specified rates. As such the levy of tax shall be made under the provisions of the APMV Act, 1963 and hence, the petitioner cannot claim that he is not entitled to pay the tax in the State of Telangana. Further, there is no provision in the said Act to authorize the validation of quarterly tax paid in one State though paid to both the States. Therefore, the petitioner is liable to pay tax at the time of entry into the State of Telangana for his vehicles covered by State-Wide Contract Carriage Permits issued by the State of erstwhile State of Andhra Pradesh, if tax is not 6 PSK,J&NNR,J wp-29713,2014 : Lafch paid on or before 01 .06.2014. It is further stated that G.O.Ms.No.43 was issued prior to bifurcation ol the State. It is stated that vide G.O.Ms.No.2, the Government of Telangana adopted ali notifications issued under the APMV Act 1963, whereas G.O.Ms.No.43 was not issued in pursuance of the APMV Act, 1963 and therefore, it is not adopted by the Government of Telangana. Therefore there is no provision in the Act, 2Ol4 to authorize the validation of quarterly tax paid in one State or in both the successor States. Therefore, the petitioner is not entitled for any relief, including the interim relief and the ou,ner of the vehicle is liable to pay taxe s applicable to his vehicles, as per Section 3 of the APMV Act, 1963.

10. Learned counsel for the petitioners has pointed out that "as per G.O.MS.No.43 dated 01.06.2014, the quarterly tax, which is paid for arry quarter up to

31.O3.2O15 in any of the Successor States shall be deemed to have been paid for both successor Sates and thereafter a new Government to decide". Admittedly, the State of Telangana was carved out from the State of Andhra Pradesh 7 -,1#11-Ii;la-o on 02.06.20 14 and formed into a Telangana State. As per notification of the Government dated 02 .06.2014 , the said G.O.M.S.No.43, dated Ol.06.2Ol4 got validated and the salne 't(ras published in the A.P.Gazettee on O2.06.2014. He lurther submits that there is no requirement of G.O.Ms.No.2 of 2014 dated 17.06.2014 to specifica-lIy adopt G.O.Ms.No.43 ald as it was issued by the unified State of Andhra Pradesh under Section 72 (Ll of the Act, 2Ol4 it automatically applies to the State of Telangana as well. He further submits that the contention ol respondent No. I that G.O.Ms.No.43 is only applicable to tax payers, which were paid for Annual Motor Vehicle Ta-x prior to 30.05.2014 is contrary to settled principle of statues.

11. He further submits that the petitioners have paid tax ol Rs.1,6 I ,25O I - towards quarterly tax for the quarter ending 3O.O9.2014 on O2.O7.2014 at the Telangana border check post. He further submits that for the same vehicle, once again respondent No.6 collected tax of Rs. 1,61,250/- for the quarter ending 30.09.2014 in Andhra Pradesh State on O3.07.2014 and he paid the same in interest of the 8 _, ti,ill,Tli contracting parties. It is further confirmed that when once 3 E otc'L 2nd petitioner vehicle's quarterly tax was paid, once again both the State ol Andhra Pradesh and the State of Telangana are illegally collecting the tax. The action of coilecting the quarterly tax by the Telangana Government is illegal though the Telangana Adaptation of Motor Vehicle Laws Order 2014 issued vide G.O.M.S.No.2 of 2014, dated 17.06.2014, states that all existing notilications under the AP Motor Vehicles Act 1963 have been adopted by the State Telangana, including G.O.Ms.No.43, dated 0I.06.2014 and the said G.O. is in operation till 31.03.2015. He also submits that G.O.Ms.No.43 specifically states that the quarterly tax paid for any quarter up to 31.03.2O15 in any of the successor states shall be deemed to have been paid for both the States. The Telangana Motor Vehicles Act, 1963 allows tax prayers to pay quarterly, half-yearly or annual taxes. The State was aware of the preference and used the term 'quarterly' in G.O-Ms.No.43. The petilioner is not liable to pay taxes in both states, if quarterly tax was already paid up to

31.03.2015. The petitioner argues that only goods carriers, not contract carriers, pay annual tax, and prefer not to pay 9 PSK,J&NNR,J wp 29713 2014 ,EJ.h taxes upfront for the entire yea-r. No permit holders paid alnua,l tax prior to the State's bifurcation. L2. I-leard Sri D.Avinash Desai, learned Senior Counsel, rel)resenting Sri S.Arifullah, learned counsel for the petitionurs, Sri A.Sudershan Reddy, learned Advocate General, appearing lor the respondents-State of Telangana, in all the l,,,n t petitions and perused the record.

13. l-he learned Senior Counsel also submits that the Circular, clated 28.O7.2014 issued by the Principal Secretan', Government of Telangana provides that all transport vt'hicles entering into the State of Telangana from Anclhra Pradesh shall be treated as other State vehicles and shall be subjected to lery of motor vehicle tax. It is submitted that G.o.Ms.No.2 0f 2014, dated 17.06.2074 provides that: "anglhing done or ang action taken includ.ing any appointment made, notificotion, notice order, rule, Jortn, regulation, ce*ificate or licence issi.ted in exercise o;f the pou)ers conferred bg or under the laurs specified in the schedule and Motor Vehicles Act, 7988 and Central Motor Vehicles Ru les, I989 9 hall contlnue to be in Jorce in the Statc of Telangana," 10 He further submits that the contention of the respondents * !',liillj, ",* that G.O.Ms.No.43 of 2Ol4 was not adopted by the Government of Telangana is without any basis and contrary to law. In support of his contentions, the petitioners also relied on the judgments of the Hon'ble Supreme Court in State, Central Bureau of Investigation v. A.Satish Kumar and othersr; Commissioner of Commercial Taxes, Ranchi and another v. Swarn Rekha Cokes and Coals (P| Ltd., and others2l Md.Ghouse Pasha v. The State of Telangana, represented by Public Prosecutor, High Court of Hyderabads; Ajmera Housing Corporation v. Cornrrrissioner of Ineome Ta:r+; Union of lndia v. TATA Chemicals limiteds; Gurudevdatta Vksss Maryadit and others v. State of Maharashtrao in Sneh Enterprises v. Commissioner of Customs, New DelhiT; Sandur Micro Circuits Limited v. Commissioner of Ceatral Excise, Belgauma; TATA Teleservices Ltd., v. Commissioner of ' 2025 SCC Online SC 15 '? {2004) 6 Supreme court Cases 689 3 Criminal Petition No.1OO54 of 2017 o 1zo1o1 a Supreme court cases 739 t12ot41 6 supr"me Court Cases 335 6 (2001) 4 Supreme court cases 534 7 (2006) 7 Supreme court Cases 714 " 120081 1a Supreme Court Cases 336 11 PSU&NNR,J wp 29713 2014 ) t olch Customsg: Omkar Sinha and anothet v. Sahadat Khan and otherslo; Seva Sanstha Ltd., Dindewadi v. Proposed Shri Ch.Shivaji Maharaj Vividh Karyakari Sahakari Seva Society Ltd, Dindewadirland N.Mani v. Sangeetha Theatre and others12.

14. Learned Advocate General appearing for the respondents submits that G.O.Ms.No.43, dated O1.06.2014 was not adapted b1' the State of Telangana. He further submits that in exercise of the powers conferred under Section 101 ol the AP Re-organization Act 2014 (Centra-l Act 6 of 20l4l, the Governmer-rt of Telangana has made an order which is called 'the Telangana Adaptation of Motor Vehicle Larrvs Order 2014.' He further submits that in the same Gazette, it i s specificall5r stated that the Laws as amended from time to time. specified in the schedule to this order, which q'ere in force in the State of Andhra Pradesh immediatel_r before the formation of the State of Telangana, are hereb_r' adopted in the State of Telangana, subject to the e12006 l supreme Court Cases 746 120221 12 supreme court case 22g " zotz 1:1 uh. 1..t. t'12004; 12 Sup,".e court Cases 278 72 * lillil#lie"*'" modification mentioned in the schedule and shall be in force in the State of Telangana until repealed or amended subject to modification that throughout the Lar,r,'s for the words 'Andhra Pradesh', u,herever they occur, the words 'Telangana' shal1 be substituted. It is also further notilied that anything done or any action taken including arry appointment made, notification, notice, order, rule, form, regulation, certificate or licence, issued in exercise of the powers conferred by or under the laws, issued in exercise of powers conferred by or under the laws specified in the schedule and the Motor Vehicles Act 1988 and the Central Motor Vehicles Rules 1989 shall continue to be enforce in the State of Telalgana. He further contended that the said G.O.Ms.No.43, 01.06.2014 was issued pursuant to Section 72 {11 of the Act 2014. For the sake of convenience, the said provision is extracted as under: n72. Ternporary prouisions as to corLtinuance oJ certain existing roqd. transport perlnits:- (7) Notwithstanding angthiftg contalned ln Sectlo'l aa of th.e Motor Vehicles Act, BBa $9 of 79Aq , a pennit gra.nted bg the State ?'ansport Authoritg of the existiag Strrte oJ An,dhtrr Pro.desh or ang Regional ?rq.nsport Authoritg in tioi"strt" shatl, if such perTnit wa-s, immed.idtety before the aE pointed dag, oalid. and effective in ang q.rea I the transferred territory, be d.eemed. to continue to be valid and. 13 -,-i',ii,"lli1a o"r+ effectiae in that area after that dag till its period oJ aaliditg subJect to the prouisions of th(:t Act ds for the time being in force in thqt dreq; ond it shall not be ,recessa.ry for ang such pennit to be countersigned bg the State Transport Authoritg of Telangana or ang Regional Tldnsport Authority therein for the purpose o! ualidating it for use in such area.; Prouided that the Central Goaernment may, afier consultation urith the saccessor State Governtnent or Goaemments concer"ted. qd.d to q.mend or vary the conditions dttached to the perrnit bg the Authoritg bg which the pertnit was granted.."

15. Learned counsel for the respondents further submits that prior to 01.06.20i4, 1,63,703 transport vehicles have paid annual tax and 74,498 transport vehicles have paid the half-yearly tax and hence, these tax payers will be protected under G.O.Ms.No.43 of 2014. In support of his contentions, he relied on the judgments of the Hon'ble Supreme Ccurt in Manoj Sahay etc. v. State of Bihar and othersl3 alrd State of Madhya Pradesh & Ors. v. Lafarge Dealers Association & Ors.la

16. Having heard learned Senior Counsel appearing for the petitioners, learned Advocate Genera-l appearing respondents and having perused the entire material on 13 2oo2 scc online Pat 170 120191 7 supreme Court cases 584 74 *-liliiltli r*'" record, the point that arises for consideration before this Court is: " Whether the respondents are entitled. for cotlection of the quartertA tox in spite of tllc fact tl'Lat petittoners paid the tax for the quarter ending from 01.07.2014 to 30.O9.2O14 though theg uere possessing All Indiq Touist Vehicles." L7. Admittedly, the State of Andhra Pradesh was bifurcated and the State of Telangana was carved out from the existing State of Andhra Pradesh and it would come into existence as on the appointed day. Appointed day means the day which the Centra-l Government by notihcation in the Officia,l Gazette of the Government of India has notified the Andhra Pradesh Re-organization Act, 2014 (Act 6 of 2Ol4l. The Government of India has notilied the said Act on

02.06.2014 as the Appointed Day, in exercise of the powers conferred by clause (a) of Section 2 of the A.P. Re- organization Act, 20i4. The State of Telangana was carved out vide Official Gazette of the Government of India i.e., Gazette Notification No.S.O.655(E), dated 04.O3.2O14, Ministry of Home Affairs, Government of India. As per Section 3 (2) of the Act 2014, the notified day i.e., appointed day was 02.06.2014. The AP Re-organization Act 2014 has 15 --*ilHii lbor.,"1 come into iorce on 02.06.2014. As per Section 1 (1) of the Act 2014, the Government of Teiangana has adopted a-ll the Laws including the Telangana Adaptation of Motor Vehicle Laws Order 2014.

18. As per the pou'ers conferred under Section 101 of the Act, 2074, the Government of Telangana has made the Telangana Adaptation of Motor Vehicle La',r,s Order 2014 uide C.O.Ms.No.2, dated 17.06.2014. In view of the same, all the notifications inciuding the aJoresaid notifications i.e., G.O.Ms.No.43 dated 01.06.2014 issued under the A.P,M.V Act came into force in the State of Telangana. It is also further notified that the quarterly tax paid upto 31.03.2015 will be va-iid in both the States of Telangana and Andhra Pradesh and tax cannot be levied once again during this period. Though there was a specific G.O.Ms.No.43, dated

01.06.2014, in spite of the said G.O, the Government of Telangala u,as collecting the tax at every check post though they have a.lready paid the tax, quarterly tax etc. It is contention of the respondents that G.O.Ms.No.43, dated 16 PSK ]&NNR t wp 29713 20r+ A bdo

01.06.2014 was not adapted by the Government of Telangana a]1d it was not as per the Motor Vehicles Act.

19. On perusing G.O.Ms.No.2, dated 17.06.2014, it was issued as per the powers conferred under Section 101 of the AP Reorganization Act 2O14. So a1so, harmoniously if G.O.Ms.No.43 is read together, the power which is conferred upon the Special Chief Secretary to the Government of Transport, Roads and Buildings Department was under Section 72 (ll of the Act 2014.

20. Section 72 (1) of the Act, 2Ol4 "says that temporary provisions as to continuation of certain existing road transport permits, notwithstanding anything contained in Section 88 of the Motor Vehicles Act 1988, (Act 59 of 1988) a permit granted by the State Road Transport Authority of the existing State of Andhra Pradesh or any Regional Transport Authorit_v in that State shall, if such permit was immediately before the appointed date, valid or effective in any area in the transferred territory, be deemed to be continued to be valid and elfective in that area after \-\ that date, till its period of va.lidity subject to provisions of 17 -,;;lfl,H14 t rch that Act as for the time being in force in that area and it shall not be necessary for any such permit to be countersigned by the State Transport Authority of Telangana or arrv Regional Transport Authority therein for the purpose of validating it for use in such area. 2L. For the pulpose of facilitating the application in relation to the State of Andhra Pradesh or the State of Telangana of any law made before the appointed day, the appropriate Government may before the expiration of two years from that day by order make such adaptations and modifications of the law, whether by way of repeal or amendment, as may be necessary or expedient, and thereupon every such law shall have effects subject to the adaptations and modifications so made until altered, repealed or amended by a competitive legislature or other competitive authority.

22. In the present case, considering the entire material and on a reading of Section 101 of the Act, 2014 it clearly states that all the laws which are made prior to the appointed date provides the power upon the Government to 18 *-liiillll:i, *"u make such adaptation or modification of law by way of repeal or amendment. But, admittedly in the present case, such amendment or repea-l was made by the Government of Telangana in respect of G.O.Ms.No.43. The contention of the respondents is that the said GO was not adopted by them as it was not issued under the provisions of the Motor Vehicles Act and therefore, cannot be accepted for the reason that Section 7O(1) of the Act, 2014 empowers the Government to grant temporarlr provisions as to continuation of the existing road transport permits. Whereas, on perusal of the G.O.MS.No.2, it was issued in respect of adaptation of the Central Laws, Rules, Notihcations with respect to Motor Vehicle Act 1988 and on perusal of G.O.Ms.No.43, it was issued pursuant to the powers conferred under Section 72 (l) of the Act 2014, which deals with the provisions as to the continuation of the existing Road Transport Permits. Even as per Section 1Ol of the Act, 20 14 G.O.MS.No.2, was issued basing on the powers conferred under Section 101 of the Act, 2014. Th,e laws as amended from time to time specified in the schedule to the order includes all the notifications issued belore 02.O6.20 14 under the Motor 19 PSK,J&NNR,I wp 29713 2014 A L.kh- Vehicles Act 1988 and Motor Vehicle Laws 1989 and so also AP Motor Vehicle Taxation Act 1963. As we said the subject matter is lr'ith respect to collection of the tax and the provision of powers which are conferred under Section 72 (ll is based on the Act,2014 even as on the date of the filing of writ petitions. Admittedly, neither the G.O.Ms.No.43 was withdrawn nor repealed or modified. As such, the contention of the respondents that the same was not adopted, cannot be accepted. Though modifications are made throughout the laws for the words 'Andhra Pradesh' u,herever they' occur, the words 'Telangana' shall be substituted It is also further notified that anything done or any action taken including an appointment, notification, order, rule, form, regulation, certificate or licence, issued in exercise of powers conferred by or under the laws specified in the schedule ald the Motor Vehicles Act 1988 and the Central Motor Vehicles Rules, 1989, shall continue to be in force in the State of Telangana

23. ln N.Mani's (12 supra), the Hon'ble Supreme Court held as follows: 20 * !ilil^*i;lr u.r.r "It is well settled that if an authority has a power under the laur merely because while exercising that power the source of power is not specifically referred to or a reference is made to a wrong provision of law, that by itself does not vitiate the exercise of power so long as the power does exist and can be traced to a source available in law."

24. in Tata Teleservices Ltd (9 supral, the Hon'ble Supreme Court held as follou,s: "1O. We are of the view that the reasoning of the Bombay Bench of the Tribunal as well as that of the Andhra Pradesh High Court must be a{firmed and the decision of the Delhi Tribunal set aside insofar as it relates to the eligibility of LSP 340 to the b€nefit of the exemption notification- The Andhra Pradesh High Court rvas correct in coming to the conclusion that the Board had, in the impugned circular, predetermined the issue of common parlance that was a matter of evidence and should have been lett to the Department to establish before the adjudicating authorities. The Bombay Bench was also correct in its conclusion that the circular so-ughi.to impose a limitation on the exemption notification \a,hich the exemption notifrcation itself did not provide. It was not open to the Board to whittle down the exemption notilication in such a manner. The exemption notification merel_t' reproduced the language of Entry a525 20 l7 and since the exemption notification merely reproduced the tariff entry, the limitation sought to be imposed by the Board would tantamount also to reading the limitation into the classification itself. Since the issue uould be ultimately a question of evidence, the onus was on the Department to prove by appropriate evidence that the goods were classifiable under Entry 8525 20 19 being the residuary entry. This the Department could have done by negativing the claim of the importer\tqt the goods were classifiable under Tariff Entry 8525 20 17 ar,d by establishing that the imported goods could not 2! PSK ]&NNR ] wp 29711 2014 g Lrrt'*) reasonably be classified under any other head. In this particular case the onus had not been discharged by the Revenue. The only evidence on record uas the opinion sought for by the Ministry of Finance itself and given by the Department of Telecommunications to thc eflect that the model LSP 340 was in fact covered by the phrase "cellular telephone'. Since there is no dispute that the technolos used in LSP 340 and the handheld mobile phone is the samc, there is no warrant to limit either the tariff entry or the exemption notification to handheld cellular phones. Neither the range nor the size would make any difference."

25. In Sharn Rekha Cokes's (2 supra) the Hon'ble Supreme Court held as follows: "....,. ln these circumstances in the absence of anlrthing in the Industrial Policy, 2001 of the Government of Jharkhand or in the notification or order issued by the Government of Jharkhald, Notification No.SO No.478 dated 22.72.1995 must continue to operate in the State of Jharkhand and the appellants or respondents concerned, as the case may be, must be held entitled to be benefits and incentives envisaged by the said notilication. The submisst)n which found favour with the High Court of Jharkhand at Ranchi in Civil Appeal No.3765 of 2O03 is that the statutory notillcati()n issued b_v the erstwhile State of Bihar envisaged only intra State sale transactions and not inter-State sale transactions. With the coming into existence of two States, incentive by way of exemption from payment of sales tax cannot be claimed in respect of transactions which can now be categorized as inter-State sale lransactions. The submission overlooks the provisions of Sections 84 and 85 of the Act which create a legal frction. It is well settled that in interpreting a provision creating a legal fiction, the Court must ascertain the purpose for which the frction is created and having done so, to assume all those facts and consequences which are incidental or inevitable corollaries to the gi\ring effect to the fiction. When the law requires that an imaginary state of affairs should be treated as real, then unless prohibited from doing so, one must also imagine as real the consequences and incidents 22 *-i"}lilli:l* r#reh which, if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it. As Lord Asquith in East End Dwellings Co.Ltd v. Finsbury Borough Council [1951] 2 Al l ER 587, Al I ER at p.589 observed that having done so, ,vou must not cause or permit your imagination to boggle when it comes to the inevitable corollaries of that state of affairs. Section 84 bids us to imagine that despite the division of the erstwhile State of Bihar into two States, any law in force immediatel]' before the appointed day, notwithstanding territorial references in them, shall until otherwise provided by the competent legislature or other competent authority, be construed as meaning the territories within the competent authority, be construed as meaning the territories within the existing State of Bihar before the appointed day..........."

26. karned Counsel for the respondent relied on Lafarge Dealer Assocation's (1"4 supra! it was held thus: "....The said {iction does not postulate and cannot be extended to imagine that for the purpose of sale transactions or even for other purposes, the new State did not have any political and constitutional existence as a separate State and that till a new law- the two States were to be treated as one political State was enact€d, as it was before the reorganization. The sale transactions which were hitherto intra-State sales being within the unilied State of Bihar would become inter-State transactions once the two ne\v States had come into existence. The provisions do not stipulate that such transactions would continue to be treated as intra-State transactions notwithstanding creation of the new State."

27. According to the petitioner, the judgments relied upon by the respondent are not applicable to the factual scenario of the present case. In Manoj Sahay (13 supraf, the High Court of Patna held that vehicle tax was held to be 23 -,,!',;il}il s*,r<l1 payable in the separate State of Jharkhand after the separation of Bihar and Jharkhand. However, it is submitted that the said judgment is distinct, and not applicable to the facts of the present case as no notihcation alike G.O.MS.No.43 was passed in the facts of that case, which exempted payment of motor vehicles tax for a certain period after bifurcation in the separated States.

24. Further, in Lafarge Dealer's (14 supraf the ratio laid down in paras 29 and 3O in CCT v. Swarn Rekha Cokes and Coals (P) Ltd (2004) 6 CC 689 was overruled. It is submitted that para 29 of Swarn Rekha pertains to the impact of the alteration of the law in question by the separate State of Jharkhand through the enactment of a new industrial policy, which is not applicable to the facts of the present case. Even as per the AP Telangana Motor Vehicle Taxation Act 1963, Act 5 of 1963, the definition pa-rt in respect of the year, which means the financial year, the definition part under Section 2 (i), which defines year, means the financia-I year, half year means the first six months and 24 *-!iilll,Tl,lr'-16 second six months of such year and the quarter mearrs the Iirst three months or the second three months of such half year.

29. Further, uide Memo No.lL2/Sl2Ol4, dated O3.O7.2O14, the office of the Transport Commissioner, Telangana State issued certain clarilication in view of bifurcation of the State of Andhra Pradesh as per the A.P. Re-organization Act, 2014 with effect from 02.06.2014 on various issues relating to vehicles tax, compounding fee and release orders in view of bifurcation, in which some of the clarifications are listed as follows: ls.No.l I I I I I I I 2 Issue Clarification It is informed that tax paid for arry quarter upto 31.03.2015 in any of the States of Telanga;ra and A.P. sha-Ii be deemed to have been paid in both the States. Will this apply to vehicles based in other States other than Teiangana also? example, a Karnataka or Maharastra based vehicle pays quartedy tax, for AITs, or STL tax for other vehicles in Andhra, shall it be honoured in Telangana? If quarterly tax is paid in Andhra Pradesh for Andhra based vehicles, what sort of tax shall be demanded in If I No. This will not apply to vehicles of other States other than A.P. All the passenger vehicles and goods vehicles of other States (other than A. P.) are to be insisted upon to pay all taxes as applicable to ottrer State vehicles coming in to Telangana. IrrespecLive of tax paid in Andhra Pradesh State by these vehicles. As per G.O.Ms.No.43, dated Ol.06.2014 of TR&B (Tr- 1) Dept., Go.AP, "the Quarterly Tax paid for any quarter upto 25 P5K]&NNR ] wp 29713 2014 3 ba*<'l.] Telangana? 3 lf a Andhra Pradesh based vehicle is found in Telangana not covered by home State tax, 3 1.03.2015 in any of the successor States shall be deemed to have been paid for both the successor States." Hence, quarterly tax paid in A.P. upto 3 I .03.20 15 for A.P. based r.ehicles shall be honoured in Telalgana and there is no need to 1e.ry additiona-l tax in Telangala for such vehicles till 31.03.2015. As per G.O.Ms.No.43, dated 0l.06.2014 of TR&B (Tr- 1) Dept., quarterly tax paid for any quarter upto 31.03.2O 15 shall be deemed to have been paid for both the States. If tax is not paid in A.P. and non- pa).rnenl is detected in Telangana., it shall be presumed t]:at home State tax is not paid and tax in Telangana shall be insisted upon as per G.O.Ms.No.285, dated 15.09. I984. In all such cases, as is the practice, the owner shail be insisted on clearing his home State tax dues first and then comeback to pay CF and taxes for the State of Telangana. On perusal of the same, the said clarification does not have statutory force as it being in the lorm of clarification. As such, it calnot be a statutory order to enforce the same. Therefore, the taxes cannot be collected under the said circular. I 26 -,_!iii.,tX;i'.*

30. Fr.rrther, G.O.Ms.No.43 would very well come within the notification issued by the Government by way of G.O.Ms.No.2 dated 17.06.2014. As such, the respondents are bound b-\, the said G.O. In view of the same, subsequent collection of the tax from the petitioners, though having collected the same for one quarter till 3lst March 20 15, is not proper and it is illegal.

31. Considering the above circumstances and in vieu, of the reasons cited, this Bench is of the opinion that collection of tax by the respondents commencing from Ol.O7.2Ol4 ending with 30.09.2O14 in spite of payment of the tax for the said quarterly period has to be treated as the tax which is paid up to 31.03.20i5 and it whould be valid in both the States of Telangara and in Andhra Pradesh and the same cannot be levied once again during the said period.

32. The tax sha-ll be taken as the quarterly tax paid AS per G.O.Ms.No.45 ald the respondents are prohibited from collecting the quarterly tax once again on the ground that collection of quarterly tax by either of the Governments i.e., the State of Telangana or the State of Andhra Pradesh 27 ",i,:;iil,lli sha-ll be treated as the payment of tax for both the States A Eot<h which was already paid by the petitioners. Therefore, the action of the respondents in collection of quarterly tax from the petitioners in respect of All India Tourist Vehicles is illegal and void and contrary to G.O.Ms.No.43, Transport, Roads arrd Buildings (TR-l) Department, dated 01.06.2014 and the respondents are further directed not to collect or insist upon the petitioners to pay the quarterly tax which was already paid during said period and the same shall be taken as a payment made for both the States. In view of the same, the respondents' contention cannot be accepted.

33. For the said reasons, W.P.Nos.2 1257, 2I44a, 22330, 2233s, 22s41, 23073, 23075, 23076, 23083, 24613, 24797,28715,297 13 and 34340 OF 2014 are deserves to be allowed.

34. Scr far as W.P.Nos.9666, 9259 and. 9421 of 20 15 are concerned, the said w,rit petitions are filed and joined along with batch of Writ Petition No. 21257 of 20 14. Whereas, the present u,rit petitions are filed questioning action of the respondent and also seekjng 28 * ?#lil#ii,** declaration that G.O.M.S No. 15, Transport, Roads and Buildings (TR-l), Department, dated 3O.O3.2O15 issued by the l"t respondent, is illegal and void. That the State of Telangana is not entitled to levy tax and collect motor vehicle tax with effect from 01.04.2Oi5 onwards in respect of the petitioners state-wide contract carriage vehicles as mentioned in the cause title as long as Hyderabad continues to be common capital of the State of Andhra Pradesh and the State of Telangana, as per Section 5 of AP Re-organization Act, 2O 14.

35. As seen from the record, W.P.Nos.9666,9259 and 9421 of 2O15 were filed after passing of the interim order dated 13.11.2014, in batch of Writ Petition No. 21257 of 2014 and batch. The said interim order is reproduced as under: "These vacate stay applications have been taken up for clar-iflcation of our interim order earlier granted. The relevant portion of the said order reads as follows: "Tax already collected by both the States, if any, shall abide by the result of the \l,rit petitions. In interim measure, we direct both the States must respect the decision talen on 0l.06.2014 and no oflicial shall act contrary to the said future as an decision. 29 PSl T&NNR] . wp 2e713 2o1a A bodc+, "The quarterlg tox paid for ang q)arter upto 31 .03.201 5 in any of the successor Stares sholl be deemed to houe been paid for both ttrc .successor -states anul thereafier net Gouemm.ents to decide.' The language of the aboue order is uery plain and does not contoin anu anbiguitg. It is not difficlit for Lts to clarifg our inteim order in the cotiert of the aforesaid impugned order. We claifg that irrespectiue of the date of paAment ond collection whether before or after 01.06.201.1 tJ pagm.ent is made bV ang vehicle owner in aduance for ang quarter upto 31.Q3.2015 to either of successor Slares then another sLccessor State can releose the tax once aga[rt for the said peiod because tLLe order ts uery specifc that collection bg either of tle Stotes./or the aboue peiod u.till haue to be opportioned in act:ordance with the prouisions of Section 72 (1) of the Andhra Pradesh Re-Organization Act, 2014 and this order is in cotTsonatlce with the said provisiot of the Act. Accordinglg, both the State Couernments shall Act. We make it clear that pagment mode bg ang uehicle ou.tner in relation to ang quarter afier 31.O3.2O1.; obuiouslA uill haue to be collected. by the respectiue state. Accordinglg, WVMPs are disposed of-'

36. So, also the order, dated 30.07.2O14 passed by this Court is also extracted hereunder: "W.P.No.21257 of 2O14 'The Wit Petition is admitted for heairry Rule nisi. CaL[ for records. Nottce returnable tn four weeks. W.P. M. P. No.2(,656 &,26657 of 2014 Let tlle counter qlfidouit be fi.ted wttlrtn a period of three weeks Jron todag. Affidauit in repllt to be llled uith t two weeks thereaf.er. No separate rtotice need be issue., as the leamed (jouemment Pleade-rs for both the Sfcres Drust respect The decision taken on O1.O6.2014 qnd no official shall act contrary to ttrc said decision. Matler to appear ftue ueeks hence." 30 * I#illlli e*'a

37. Coming to W.P.No.97O5 of 2O15 and batch, the main grievance of the petitioners is that they have challenged G.O.Ms.No. 15 Transport, Road and Building Department on the ground that the Government Order was passed by the State of Telangana wherein the it was decided and further notified to le'"y the Motor Vehicles Tax at the specilied rates and periods on all the transport vehicles including the contract carriages, goods carriages, motorway cabs, maxi cabs, commercia-l tractor-trailers, passenger auto rickshaws entering into the State of Telangana from Andhra Pradesh, treating them to be as other State Vehicles. The petitioners are owners of the state-wide contract carriages, buses, for which permits are gralted by the transport authorities of the undivided State of Andhra Pradesh, which are valid as on the date of filing of the writ petitions and these permits enable the petitioners to ply their buses within the area of the undivided State of Andhra Pradesh. On bifurcation of the both States of Andhra Pradesh and Telangana it is contended by learned counsel that for the respondents that Hyderabad is to be a common capital for \r both the States of Telangana and the State of Andhra 31 _,::'lll,Hi Pradesh for a period not exceeding l0 years. It is further A df<h contended that in view of the same as people from the Andhra Pradesh do visit Hyderabad as such under Section 72 of the Act of 2O 14 which says that no toll entrance fees or other charges of like nature shall be levied after the appointed day in respect of any transport vehicle for its operation in any of the successor States under any such permit. Further, the erstwhile State of Andhra Pradesh has issued G.O.M.S.No.43, Transport, Roads and Buildings, (TR- 1), Department dated OI.06.2Ol4, directing the quarterly tax paid for any quarter up to 31st March 2015 in any of the successor states shall be deemed to have been paid for both the successor states ald the respective Governments are directed to decide this for the subsequent period. It is the grievalce of the petitioners that as the State of Telangana was not implementing the aforementioned order and forcibly collecting the tax in the State of Telangana, the operators have preferred similar batch of writ petitions before this High Court and wherein an interim order of stay was granted on 3oth July 2014., to the effect that tax already collected both the States, if any, shall abide by the result of 32 -,-!3iil',Tli the writ petitions and further directed that both the States ^*"** must respect the decision taken on 01.06.2014 and no official shall act contrary to the same.

38. Besides that, it is also further contended that the State of Telangana has adopted the Andhra Pradesh Motor Vehicles Act 1988, AP Motor Vehicles Taxation Act 1963 and certain 1aws, rules, and notifications issued thereunder. It is further argued and contended that the notification is contrary to the provisions of Section 72 of the Act 20 14 and the petitioner vehicles holding valid permits in undivided State shall be treated to be the vehicles of State of Teiangana a,lone and not of other State vehicles

39. lt is further contended that, including the petitioner is the one who r,l'as exempted from paying tax in the State of Telangana and vice versa in terms of G.O.Ms.No.43 dated Ol.06.2014 and contended that the Telalgana State has no pou,'er or jurisdiction to impose Motor Vehicle Tax on the petitioner's vehicle with effect from O 1.04.2015. The Central Government has not authorized the State Government to label the same as provided under I 33 the provisions of Sub Section (2) of Section 72 of the Act, ",-'i}i:r,,lj 3 bak,1

40. It is appropriate to extract sub Section (2) of Section 72 ol t]ne Act of 2O 14 hereunder: "72, Temporary prouisions as to contl,lruance of certain existing road transport permits:- (1) (2) No tolls, entrance fees or other charges of a like nqture shall be leuied afi.er tle appointed day in respect of ang lranspc)rt uehicle for its operations in ong of the successor States under anA such permtt, if such uehicle uo-s, imm-edicLtelg before thnt dag, exempt from the paAment of any such toll, entrance fees or other cha.rges for its operations in th.e transferred territory; I'rouided thctt the Central Gouernment mag, afr.er consuUation utth the State Gouemment or Gouenttlents concented, authoise tte leuy of any such toll, entronce feeds or other clvrges, as the case maA be: l'rovided further that the prouisions of this sub-section sha,ll not be applicable tuhere ang such tolls, entrance lees or olher charges of a like nature are leviable for the use of an road or bi<.lqe tuhich is constnrcted or developed for commercictl purpose bg the Stqte Gouemment, an undertaking of the State Gouenrnent, a joint und.erstantding tn uhich the Stote Oouenrrnent is a slrureholder or the prtuate sector." 4L. As per sub Section (2), no tolls, entrance fees or other charqes of like nature shali be le,u"ied after the appointed day 1n respect of any transport vehicles lor its operation in any of the successor states under anv such permit, if such vehicles were immediately before that day 34 ",_31i"1#1.; exempted from the payment of aly such tolls, entrance fees d. b"'ith or other charges for its operation in the transferred territory, provided that the Central Government may, after consultation u.ith the State Government or Governments concerned, authorize the levy of any such toll, entrance fees or other charges as the case may be, provided further that the provisions of this subscription shall not be applicable where any such toll, Entrance fees or other charges of a like nature are leviable for the use of any road or bridge which is constructed or developed for commercial purpose by the State Government, an undertaking of State Government a joint undertaking in which the State Government is a shareholder or the private sector.

42. The very contention of the petitioners is that the State of Telangana is not entitled to levy and collect Motor Vehicle Tax with effect from 01.04.2015 onwards in respect of the petitioner, State-wide contract, carriage making as mentioned above and the very G.O.Ms. 15, Transport, Road and Buildings (TR-l) Department, dated 30.03.20i5, issued by the l"t Respondent, is iilegal; G.O.Ms.No.15, which says 35 -,',ii1l-,tii a &tch that the said GO t'as issued pursuant to G.O.Ms.No.43 wherein it is stated that the erstwhile State of Andhra Pradesh have issued orders that in pursuance of the provisions of Section 72 (ll of the AP Re-organization Act 2014, the Governor of Andhra Pradesh resolved the quarterly tax paid for any quarter up to 3lst March 2015 in any of the successor States shall be deemed to have been paid for both the successor States. Further, as per the G.O.Ms.No.2, the State of Telangana has adopted all the Acts, Rules, Common Notifications, etc. issued prior to

26.03.2014 and sha11 continue to be enforced in the State of Telangana. The State of Telangana has also adopted the State enactments, enactments of the AP Motor Vehicles Ta-xation Act 1963 and AP Motor Vehicles Taxation Rules 1963 and all notilications issued under the AP Motor Vehicles Taxation Act 1963.

43. Further, issuance of G.O.Ms.No.15, dated

30.03.20 15, u,hich is the impugned GO under the present writ petitions was issued pursuant to the directions issued by the then High Court for the State of Telangana and for 36 *-l',iiil,til r o"t* the State of Andhra Pradesh, in the present batch of writ petitions and also batch of Writ Petitions Nos. 21257 arrd 21562 of 2Ol4 and writ petition Nos. 7928 and 7982 of 2016, dated 25.03.2015. Further in exercise of the powers conferred under Section 3 of the Telangana Motor Vehicle Taxation Act, 1963, as adopted vide G.O-Ms.No.2,

17.06.201, as we said, the G.O. came into effect from

01.04.2015.

44. In view of the same, it is clear that the said G.O. is applicable from the date i.e., on 01.04.20 15. The further contention of the petitioners is that in view of G.O.Ms.No.43 and G.O.Ms.No.2, dated 17.06.2014, the quarterly tax which was paid for any quarter up to 01.03.20 15 in any successor State shall be deemed to have been paid for both the successor States and thereafter new Government has to decide on the issue. So pursuant to the said G.O. and the directions given by this Court, the present G.O.Ms.No. 15 '"l,as issued. As per G.O.M.S No.43, no doubt any quarterly tax which is paid as per the definition of the quarter which is defined under the Motor Vehicle Taxation rvhich PSK,]&NNR,J wp_29173 2014 3 botcl, specificallv states that arly quarter of the iour months of the year .,\'hich is paid

45. This Court by order dated 13.11.2014 in WVMP in present batch of writ petitions i.e., W.P.No.297 13 ol 2Ol4 and batch held that irrespective of the date of payment and collection, whether before or after 01.06.2014, the payment is made b)' an), vehicle ovi,ner in advance for any quarter up to 31.03.2O I 5 to either of the successor States, then another successor State ca-nnot realize the tax once again for the said period, because the order is very specific that collection bv either of the State for the above period will have to be apportioned between both States in accordance with the provisions of Section 7O (1) of the AP Reorgalization Act, 20 14. This order is in consonance with the said provision of the Act anrl accordingly, both the State Governments shall Act and this bench makes it clear that payment made by any vehicle os,ner in relation to any quarter after 31.03.2015, obviously for further quarters will have to be collected by respective States. 38 * !"lil"#ijl u't"t'

46. In view of the same, this Court is of the opinion that G.O.Ms.No. 15, which was issued by the State Government of Telangana, and come into force from

01.04.2015, would be very weII within the ambit and power of the Government of the Telangana, and this Court does not see any grounds to question the competency of the Government of Telangana, and there is no illegality that can be seen in issuance of the said G.O. Hence, petitioners are not entitled for any such relief or for issua:nce of writ or direction seeking the relief to declare G.O.Ms.No. 15, and this Court is of the opinion that the State of Telangana is entitled to lely, and collect motor vehicle tax with effect from OL.O4.2015 onwards, in respect of the petitioners State-wide contract mentioned in the carriage, and the contention that it continues to be the common capital of the State of AP and State of Telengana as per Section 5 ol the AP Reorganization Act,2Ol4, carrnot be accepted, and as such, the petitioners are not entitled for any relief as sought for and both the States are entitled to collect the tax from the date of 0 1 .04.20 15 if not paid. 39

47. We iurther make it clear that any quarterly tax *-1"!ii^*iil ^"*.,-, which is paid br.the petitioners prior to 31.03.2015, shall be apportioned by both the States, in accordance with Section 70 ( 1) ol the AP State Re-organization Act (9 of 20 14), and that either of the States are not entitled to, or entitled to insist upon the petitioners to pay the quarterly tax, which is already paid for the said period and the petitioners are entitled to pl_y their vehicles as per the permit or the tax which is received till the expiry of the said permit or the tax which was received

48. There i s no illegality in issuing the said G.OMs.No.15, 30.03.2015 and also not contrary to any of the provisions of AP Reorganization Act 2014 and so also the AP, Telangana Motor Vehicle Taxation Act or the Rules. As such, the contention of the petitioners cannot be accepted, and W.P.Nos.9666,9259 and 9421 of 2015 filed bv the petitioners deserve to be and are liable to be dismissed

49. Accordingly, W.P.Nos.21257, 21448, 22330, 22335, 22347, 23073, 23075, 23076, 23083, 24613, 24797 , 28145, 29713 and 34340 of 2Ol4 are allowed and 40 ). PSK,J&NNR J W.P.Nos.9666, 92Sg and 9421 of 2Ol5 are dismissed. There shall be no order as to costs. wp 29713 2014 3 bo*ch Miscellaneous petitions, if any, pending in these writ petitions, shall stand closed. //TRUE COPY/I sol-s. rurni.r-rxARJu NA RAo ASSISTANT REGISTRAR ,,.-e SECTION OFFICER One fair copy to the HON'BLE SRI JUSTICE P.SAM KOSHY (For His Lordship's Kind Perusal) AND One fair copy to the HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA (For His Lordship's Kind Perusal)

1. 2

4. E 6 7.

8. o '10 11 12 '13 14 15 16 17 18 '19 The Principal Secretary to Government, Transport, Roads and Buildings (TR.l) Department, $ecretariat, State of Telangana at Hyderabad. The Principal Secretary to Government, Transport, Roads and Buildings (TR.l) Department, Secretariat, State of Telangana at Hyderabad, The Transport Commissioner, State of Telangana, Hyderabad. The Transport Commissioner, Andhra Pradesh, Hyderabad. The Transport Department Check Post, Shapur, Ranga Reddy District, Telangana State. The Transport Department Check Post, Zaheerabad, Telangana State. The Transport Department Check Post, Penukonda, Ananthapuram District, Andhra Pradesh State. The Transport Department Check Post, Kurnool, Andhra Pradesh State. 1'l L R Copies. The Under Secretary, Union of lndia, Ministry of Law, Justice and Company Affairs. New Delhi. The Secretary, Telangana Advocates Association Library, High Court Buildings, Hyderabad. Two CCs to GP FOR TRANSPORT, High Court for the State of Telangana at Hyderabad [OUT] Two CCs to ADVOCATE GENERAL, High Court for the State of Telangana at Hyderabad [OUT] One CC to SRI S.ARIFULLAH, Advocate [OPUC] One CC to SRI S.A.K.MYNUDDIN, Advocate (OPUC) One CC to SRI N BHUJANGA RAO, DEPUry SOLICITOR GENERAL OF lNDlA, Advocate [OPUC] One CC to SRI S.S,VARMA (SC FOR NHAI), Advocate (OPUC) One CC to SRI RAJANIKANTH JWALA, Advocate (OPUC) Two CD Copies To SA BS HIGH COURT DATED:1 211112025 I ( {ii! SIa oo 7 j Fts Zf/26 * t I I -'-/i' COMMON ORDER W.P.NOS.21257 0F 2014 9259 9421 AND 9666 0F 2015 21448 22330 22335 22341 23073 23075 23076 23083 24613 24797 28145 29713 AND 34340 0F 2014 ALLOWING ALL THE WRIT PETITIONS WITHOUT COSTS. .'(

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