Motor vehicle definition under the Motor Vehicles Act includes excavators, triggering registration and tax liability.

Excavators were held to fall within the statutory definition of "motor vehicle" in Section 2(28) of the Motor Vehicles Act, 1988. The Court treated the earlier Central Excise Tariff classification as non-determinative because the dispute had to be resolved under the Act itself. Applying the definition in the Motor Vehicles Act, it accepted the reasoning of decisions that considered that provision directly and concluded that the excavators were motor vehicles. As a result, they are liable for registration and payment of taxes under the Act.

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Issues: Whether excavators belonging to the appellant are "motor vehicles" within Section 2(28) of the Motor Vehicles Act, 1988 and are therefore liable for registration and payment of taxes under the Act.

Analysis: The question turned on the correct application of the statutory definition in Section 2(28). The Court held that the earlier decision relied upon, which dealt with classification under the Central Excise Tariff, was not determinative of the present issue because the present controversy arose directly under the Motor Vehicles Act, 1988. The Court accepted the reasoning in the decisions that had examined the definition under the Act itself and concluded that the excavators fell within that definition.

Conclusion: The excavators are motor vehicles within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 and are liable for registration and payment of taxes under the Act.

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