appeal) is holding a pucca stage carriage permit on the town service route in Gutur town from Syamalanagar to Sivareddipalem via Pattabhipuram, Kanakaragunta Gate, State ... petitioner states that there is one more bus in his route making 24 single trips per day, that there are 22 buses having
permit to the appellant herein to run a stage carriage on the route specified in the permit. Locus is determined by knowing whether the person ... were old operators running a stage carriage under a permit on a route which fell under the approved scheme and thus since the route fell
case, the Appellate Tribunal is justified in holding that the transfer of route permits is not liable to capital gains tax ? "
2. The facts ... thereafter, sold the two buses for Rs. 96,000 inclusive of their route permits. No accounts were maintained by the family. In respect
time basis whether or not with reference to any route or distance, or
(ii) from one point to another, and in either case without stopping ... pick up or set down along the line of route passengers not included in the contract; and includes a motor cab notwithstanding that the passengers
petitioner was operating one out of ten buses or Pamarru-Bantumalli route in Krishna District. Five of these start from Pamarru and the remaining start ... Prior to 6-10-1956, each of the nine buses cm the route was permitted to ply two single trips; but the petitioner
condition of a permit relating to the route on which or the area in which or the purpose for which the vehicle may be used ... more than 6 passengers and plying as stage carriages on town services routes, Category (iv) are vehicles permitted to carry more than 6 passengers
their applications for grant of pucca stage carriage permits on town service route at various places in the State ... grant of pucca stage carriage permits by the authorities on the routes requested by them was that the route applied for by them overlaps
after the publication of a draft scheme covering a portion of the route in respect of which the variation was sought. The Supreme Court ... conditions of an
existing permit on a portion of the route
cannot be made."
The earlier decision of the Supreme Court in
Pandiya Roadways
transport service specified In the scheme covers all the routes till now operated by the petitioners. The petitioners filed. objections to the approval ... deprive various operators carrying on their business in the various routes, of the means of supporting themselves and their families and who would be left
grant of permits in regard to 32 schemes whereby certain routes were nationalised on 4-9-1973. In regard to three other schemes, the Corporation ... State Transport Authority. Simultaneously the licences held by the operators on the routes so nationalised were cancelled excluding those enumerated in the approved schemes
