TaxTMI 
TaxTMI 
1974 (11) TMI 93
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....by the Inspector of Central Excise, Kolar Range, Kolar (hereinafter referred to as the Inspector of Central Excise). 3. The petitioner is a Government Company manufacturing earth moving machinery and vehicles including Haulpak Rear Dumps and Tractor Rear Dumps. The inspector of Central Excise issued a demand notice to the petitioner calling upon it to pay excise duty on Haulpak Rear Dumps and Tractor Rear Dumps manufactured by it. The petitioner disputed exigibility of excise duty on these two types of vehicles and appealed to the Dy. Collector, who dismissed the appeal holding that these two types of vehicles are exigible to excise duty. 4. The Central Excise authorities have held that Haulpak Rear Dump and Tractor Rear Dum....
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.... Height (Ladden) 3.31   ,, Net weight 22.811 Kg. Gross weight 54.583  ,, Tractor Rear Dump : Length 8.99 Metres Width 3.55   ,, Height (Ladder) 3.45   ,, 8. Mr. Sundraswamy submitted that the dimensions and weights of these two types of vehicles are so large that it is unsafe to permit them to ply on ordinary roads. He also invited out attention to the Karnataka Motor Vehicles Rules, 1963, which prohibit vehicles exceeding certain maxima of length, width, hight and weight, playing on roads except when exempted by the Government by notifications issued under Rule 316 of those Rules. 9. We wer....
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....of foot passengers, riders and 'vehicles', 'highway' and 'prepared tract'. In its wider sense, the word 'road' includes a private road also while in its narrower sense it refers to a public road to which the public have a right of access. 13. In Messrs Bolani Ores Limited v. State of Orissa (AIR 1968 Orissa), question arose whether certain machineries and vehicles including Dumpers came within the ambit of the definition of 'Motor Vehicle' in sub-sec. (18) of sec. 2 of the Motor Vehicles Act, 1939, and were liable for registration under Sec. 22 of that Act and were also liable to be taxed under Sec. 6 of the Bihar and Orissa Motor Vehicles Taxation Act, 1930. Dealing with the question whether the word 'road' occurring in See. 2 (18)....
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.... Act and the character of that Act, his Lordship said that the word 'road' in Sec. 2 (18) of that Act would mean a public road and that a motor vehicle which is not adapted for use upon roads to which the public have no right of access, is not a motor vehicle within the meaning of Sec. 2(18) of that Act. 15. The definition of the term 'Motor Vehicle' in Item 34 of the First Schedule to the Central Excises Act, is the same as the definition of the terms in Sec. 2(18) of the Motor Vehicles Act, as it stood before it was amended by Central Act 10 of 1956. As the Central Excises Act is a later enactment, it is reasonable to infer that the Legislature intended that term in the Central Excise Act should have the same meaning as that term ....