TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation of Dumpers and Rockers clarified by Supreme Court decision</h1> The Supreme Court held in Bolani Ores Ltd. v. State of Orissa that Dumpers and Rockers, while registrable under the Motor Vehicles Act, 1939, were not ... - Issues Involved:1. Registration and taxation of Dumpers and Rockers under the Motor Vehicles Act, 1939 and the Bihar and Orissa Motor Vehicles Taxation Act, 1930.2. Constitutional validity and retrospective effect of the Orissa Motor Vehicles Taxation Laws (Amendment) Ordinance, 1975.3. Determination of whether Dumpers and Rockers are adapted for use on roads and thus subject to taxation.Summary of Judgment:1. Registration and Taxation of Dumpers and Rockers:The appellants, limited companies engaged in mining activities in Orissa, were directed to register their Dumpers and Rockers as vehicles under the Motor Vehicles Act, 1939, and to pay tax u/s 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930. The Supreme Court in Bolani Ores Ltd. v. State of Orissa ruled that Dumpers and Rockers, while registrable under the Act, were not taxable under the Taxation Act as long as they operated solely within the premises of the owners. Tractairs were neither registrable nor taxable.2. Constitutional Validity and Retrospective Effect:Following the Bolani Ores case, the Governor of Orissa promulgated the Orissa Motor Vehicles Taxation Laws (Amendment) Ordinance, 1975, to retrospectively amend the definition of 'motor vehicle' to include vehicles adapted for use on roads, thereby nullifying claims for tax refunds. This Ordinance was later replaced by the Orissa Motor Vehicle Taxation Act, 1975. The High Court upheld the validity and retrospectivity of the amending Act, stating it was within the legislative competence of the State legislature.3. Adaptation for Use on Roads:The appellants contended that Dumpers and Rockers were not adapted for use on roads and thus outside the scope of the Taxation Act. The High Court, relying on the Bolani Ores case, concluded that Dumpers and Rockers, if used on public roads, were taxable. The Supreme Court affirmed this view, noting that Dumpers and Rockers, by their design and use of rubber tires, were suitable for use on roads. The Court dismissed the appellants' argument that these vehicles were not adapted for road use due to their weight and potential to damage roads.Conclusion:The Supreme Court upheld the High Court's decision, concluding that Dumpers and Rockers are vehicles adapted or suitable for use on roads and thus liable to taxation. The appeals were dismissed with costs.
TaxTMI 
TaxTMI 
