Section 6(1)(b) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(b)while computing the "per-centum of the gross traffic earning," the Govt. shall, as far as practicable, take into account the amount of tax collected for the preceding year from such owner, the change in the rates of tax under Clause (3) during the current year if any; and the approximate growth in the traffic during the current year.