AIR 1962 ANDHRA PRADESH 103 ::1961 AndhLT 333 ::(1961) 1 Andh WR 351 ::ILR (1962) A P 377

Andhra Pradesh High Court

Hon'ble Judge(s): P. Chandra Reddy , C.J. AND Ramachandra Rao , J

(A) Constitution of India , Art.14— Madras Motor Vehicles (Taxation of Passengers and Goods) Act (16 of 1952) , — Madras Motor Vehicles (Taxation of Passengers and Goods) (Andhra Pradesh Amendment) Act (21 of 1959) , — Validity - Acts do not contravene Art.14. It is true that there is no law corresponding to the Madras Motor Vehicles (Taxation of Passengers and Goods) Act (1952) or the amended Act (by Act 21 of 1959) in operation in the Telangana area. But that was the position even at the time when integration took place between the Andhra State and Telangana. However, this is not due to any law passed by the State Legislature. That result flowed from the provisions of the States Reorganisation Act which is a parliamentary legislation. By reason of S.119 of the States Reorganisation Act, the laws prevailing in the respective areas of the reorganised State had to be continued. Article 4 of the Constitution vests constituent or sovereign power in the Parliament to make all laws essential to give effect to the formation of new States. The Parliament is given plenary powers to make the necessary legislation required in that behalf. Further the incidence of tax may be correlated to the various factors varying from region to region, such as the habits and the economic conditions of the people. It could not be postulated that the people of the two regions of the S....