TaxTMI 
TaxTMI 
2011 (7) TMI 1043
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.... petitions for hearing them together. Having herd the learned counsel for the parties at considerable length, we propose to dispose of the entire group by this common judgment. 2. At the center of controversy is the question of different vehicles involved in different petitions and their exigibility to road tax under the Bombay Motor Vehicles Tax Act, 1958 ('Tax Act' for short). Vehicles involved in the petitions include Crawler Cranes of different dimensions and sizes, Excavators, Dumpers, Loaders, Graders, Road Rollers, Fort Lifts, Drilling Rings, Pavers, etc. It is the case of the petitioners that these vehicles are not motor vehicles as defined in section 2(28) of the Motor Vehicles At, 1988 ('MV Act' for short). It is the contention of the petitioners that such vehicles are not adapted for use on the road. Alternatively, their contention is that such vehicles are adapted for use only in factory premises or enclosed premises. In nutshell, their case is that looking to the size, shape, dimensions, weight and other factors, these vehicles cannot be said to be those which are suitable for being driven on the roads. With respect to the detailed submissions of the....
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.... itself indicates that the machine can only crawl and cannot travel for any long distance. It is also the case of the petitioners that balance of the machine cannot be maintained since the gravity is not possible to maintain on roads on account of uneven road surface, speed breakers, bridges, ditches and such other similar conditions. The cranes can negotiate slope of maximum 2 to 3 degree gradient whereas the approaches to the roads, bridges and slopes at certain places have much steeper gradient due to which also the cranes cannot travel on normal road conditions. In other words, these cranes are not designed to travel like normal vehicles. These cranes weigh upto 600 tonnes and more. If such heavy machines are plied on the road, the surface of the road would be severely damaged. The crawler shoes are made of steel which will also damage the road surface and the surface could be peeled off if the vehicle is plied on the road. It is thus the case of the petitioners that these machines can never be said to be adapted to be used on road. It is also the case of the petitioners that the vehicles involved are having dimensions far in excess of the limits permitted under different statu....
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....o 1200 ton capacity. This is the first time we have received such request. Mostly crawler cranes of such capacity have very low travel speed, less than 2 km/hr and user do not march it for long distances on its own power. 2. Regarding fitment of rubber pad on Crawler Chains, please note that we have never supplied cranes with rubber padding. Crawler cranes are not supposed to travel on Public Road and for transportation, they are to be dismantled and carried on Trucks/Trailers/Railway wagons. 3. We are of the opinion that even if by any means rubber pads are mounted n the crawlers, they will either wear out or break immediately due to very high pressure. The cranes under subject has self-weight more than 400 tons in working condition and specially during steering, it exerts tremendous pressure. Hence, it is not practical to use or fit rubber pads on the crawlers." Similar communications have been issued by other manufacturers and placed on record. It s not necessary to duplicate the contents of such communications. 9. The respondents have filed detailed affidavit and opposed the petitions contending that the vehicles in questions are motor vehicles covered under section....
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....ered within the meaning of 'motor vehicle' under section 2(28) of the Act. Our attention was invited to Central Motor Vehicles Rules, which laid down maximum width, height and other dimensions for motor vehicle. Our attention was also drawn to rule 94 of the Central Motor Vehicles Rules, which requires that a motor vehicle should be fitted with pneumatic tyres to contend that in the present case since the crawler cranes were mounted not on rubber types, they cannot be categorized as motor vehicle. 11. In view of the above background, counsel for the petitioners contended that - (i)That the vehicles in question do not satisfy the requirements of definition contained in section 2(28) of the MV Act. (ii)That the vehicles are not capable of being put to use on road and therefore, they cannot be termed as motor vehicles. (iii)That the vehicles are also not construction equipment vehicles as defined in rule 2(ca) of the Central Motor Vehicles Rules. (iv)That even if the vehicles are seen as being construction equipment vehicles, that by itself would not satisfy the requirement of being motor vehicle unless and until the requirement of definition contained in sectio....
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....ore us certain notifications issued by the State of Orissa under which vehicles beyond a certain laden weight are prohibited from plying on the roads. It was rightly pointed out by the learned Advocate for the State of Orissa that there are only some of the roads on which vehicles heavier than what is indicated in the notification cannot be permitted. But that is not to say that all vehicles which exceed a particular weight are not adapted for use upon roads and are, therefore, not motor vehicles. ...." ii)Counsel also relied on a decision of the Apex Court in th case of Income Tax Commissioner v. Kasturi & Sons Ltd, AIR 1999 SC 1275 to contend that taxing statute must be construed strictly. iii)In support of his contention that tax imposed on motor vehicle is compensatory in nature, counsel relied on several decisions, in particular in the case of State of Gujarat v. Kaushikbhai K. Patel, (2000) 5 SCC 615. iv)To contend that tax which his not authorized cannot be levied, counsel placed reliance on a decision of the Apex Court in the case of Corporation of City of Bangalore v. Keshoram Industries and Cotton Mills Ltd., 1989 Supp. (2) SCC 753. v) In support of his conten....
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....41 wherein also, distinguishing the decision in the case of Bolani Ores (supra), it was held that Dumpers and shovels used in mining activities were motor vehicles. Reliance was also placed in the case of Natwar Parikh and Co. Ltd. v. State of Karnataka AIR 2005 SC 3428 wherein the Apex Court interpreted the term 'motor vehicle' in the broadest possible sense keeping in mind that the Act has been enacted in order to keep control over vehicles. Reliance was also placed on the decision in the case of State of Gujarat v. Akhil Gujaratr Pravasi V. S.Mahamandal, (2004) 5 SCC 155 wherein, the Apex Court, considered the decision in the case of Bolani Ores (supra) and the same was distinguished. Heavy reliance was placed on a decision of Division Bench of this Court in the case of Crane Owners Association v. Union of India, 2001 (1) GCD 724 (Guj) wherein the Bench held that Mobile Crane mounted on motor vehicle is a vehicle of special type and could not be excluded from the definition of the term 'motor vehicle' for the purpose of tax. Learned Advocate General referred to several other decisions of the Apex Court as well as different High Courts to which reference ....
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....le to be judged by us in this group of petitions, two aspects would be of paramount consideration.First would be, whether the vehicle can be stated to be one which is adapted for use upon roads and second, can it be excluded by virtue of the vehicle being of special type adapted for use only in a factory or in any other enclosed premises. 17. Before taking note of several judicial pronouncements throwing lights on these aspects, it would be useful and necessary to take note of certain provisions contained in the Central Motor Vehicles Rules. Rule 2(ca) of the Central Motor Vehicles Rules defines the term "construction equipment vehicle" as under: (ca) "construction equipment vehicle" means rubber tyred (including pneumatic tyred), rubber padded or steel drum wheel mounted, self- propelled, excavator, loader, backhoe, compactor roller, dumper, motor grader, mobile crane, dozer, fort lift truck, self-loading concrete mixer or any other construction equipment vehicle or combination thereof designed for off highway operations in mining, industrial undertaking, irrigation and general construction but modified and manufactured with "on or off" or "on and off" highway capabilities. ....
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....f double articulate passenger transport vehicles, 25 metres (Please see the conditions given in note below). Note.--In the case of single articulated passenger transport vehicles of 18 metres length and double articulated passenger transport vehicles upto 25 metres, permission of the State Government shall be obtained regarding their plying on selected routes depending upon local road conditions, width, maneuverability of the vehicle in traffic, as deemed fit. These passenger transport vehicles will also be required to have a closed circuit TV 136 Substituted by G.S.R. 221(E), dated 28-3-2001, for "(when in operation)" (w.e.f. 28-3- 2001).system for proper visibility in and around the passenger transport vehicle by the driver to maintain safety. Intercom system shall also be provided in such passenger transport vehicle. In addition, the standing passenger will be allowed only on the lower deck of double articulated passenger transport vehicle. xxxx xxxx (4) The overall height of a motor vehicle measured from the surface on which the vehicle rests,-- (i) in the case of a vehicle other than a double- decked 142[transport vehicle, shall not exceed 3.8 metres; (ii) in....
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....oad roller or track laying vehicle, is not fitted with pneumatic tyres, it shall not be used in a public place unless it is fitted with shoes or other suitable device so that plying of such vehicle does not damage the road: Provided also that the requirements of the Non- Skid Depth (NSD) and Tread Wear Indicator (TWI) specified in clause (iv) shall not be applicable for the agricultural tractor tyres." 18. Having taken note of the statutory provisions applicable, we may peruse the judgments cited before us to discern the trend emerging with respect to interpretation of the term 'motor vehicle' rendered by the Apex Court and various High Courts. 19. As already noted, in Bolani Ores (supra), the Apex Court interpreted the words "adapted for use" as to mean suitable for use in relation to use on the road. It was observed that the words "adapted for use" must therefore be construed as "suitable for use" and the words "adapted for use" cannot be larger in their import by including vehicles which are not "suitable for use" on roads. It was further observed that a vehicle which merely moves from one place to another need not necessarily be a motor vehicle within the meani....
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....otor Vehicles Taxation Act was amended and Orissa Amendment Act, 1943 re-enacted the provisions of the Taxation Act. "Motor Vehicles" was defined under Sec. 2 (18) of the Motor Vehicles Act, 1939 excluding vehicles used solely upon the premises of the owner. Subsequently the definition of 'motor vehicle' under section 2 (18) of the Motor Vehicles Act was amended by the Act 100 of 1956 which confined the exemption from taxation to "motor vehicles of a special type adopted for use only in a factory or in any other enclosed premises." The exemption from tax can only be claimed after amendment to S. 2 (18) by Act, 100 of 1956, if the vehicle was of special type adopted for use only in a factory or in any other enclosed premises and the exemption that was available before the amendment by Act 100 of 1956 to Motor Vehicles used solely upon the premises of the owner was taken away. This Court held "if the subsequent, Orissa Motor Vehicles Taxation (Amendment) Act, 1943, incorporating the definition of 'motor vehicle' referred to the definition of 'Motor Vehicle' under the Act as then existing, the effect of this legislative method would, in our view, amount to an i....
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....triction were nevertheless motor vehicles. It was observed that by use of rubber tyres it is evident that the vehicles have been adapted for use on roads which means that they are suitable for being used on public roads. 22. Bolani Ores (supra) once again came up for consideration in the case of Chowgule & Company (supra) wherein the same was distinguished. 23. In the case of Akhil Gujarat Prvasi V.S.Mahamandal (supra) also, the decision in the case of Bolani Ores (supra) came up for consideration. In the context of the authority to tax motor vehicles, it was observed that tax is compensatory in nature and must have some nexus with vehicle using the public roads. It was further observed that words "suitable for use" signify the kind of vehicles meaning thereby that the vehicles should be such type which are normally capable of running on the road. It was further observed that entry does not indicate in any manner that tax would be leviable only for the period when the vehicle is actually using the road and not otherwise and, therefore, it has no correlation with the actual period of use. It was further observed as under: "Naturally the State has to maintain the roads and t....
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....ransport vehicle" under Section 2(47) of the M.V. Act, 1988." 24. In the case of Crane Owners Association (supra), a Division Bench of this Court, taking note of the decision of the Apex Court in the case of Bolani Ores (supra) and Chowgule & Co. Pvt. Ltd. (supra), etc. concluded that mobile crane mounted on motor vehicle is a vehicle of special type and it could not be excluded from the definition of motor vehicle for the purpose of tax since it was capable of being sued on the road for its transportation. It is, of course, true that on behalf of the petitioners, it was conceded that the vehicle in question would be a motor vehicle, nevertheless, the Division Bench examined the judicial pronouncements in detail and held as under: "25. From the observations quoted above, the Supreme Court in deciding upon the taxability of motor vehicle, which undisputedly the mounted mobile cranes are, attached due importance to the definition clause contained in Section 2(28) and held that vehicles with wheels and tyres which can run on public roads are `motor vehicles' exigible to tax because "they are not manufactured or adapted for use only in factory or enclosed premises" to fall in....
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....to pay a compensatory tax for the availability of roads for them to run upon commission." 26. In the case of Bose Abraham v. State of Kerala, (2001) 3 SCC 157, the Apex court held that excavators and road rollers are motor vehicles within the meaning of section 2(28) of the MV Act. 27. In the case of M/s.Kshardas & Co. v. State of Maharasthra, AIR 1986 Bombay 348, a Division Bench of the Bombay High Court came to the conclusion that motor crane has mobility and is also suitable for use on a public road so far as movement is concerned. Referring to the word "only" in the amended definition of section 2(18) of the Motor Vehicles Act, 1939 which language is similar to that used in section 2(28) of the MV Act, it was held that it cannot be said that the crane is a vehicle which is adapted for use only in factory or any other clsoed premises. 28. The case of Poomani v. Tuticorin Thermal Power Project, AIR 1990 Madras 372, was a case wherein the learned Single Judge of the High Court held that the crane driven on public road is a motor vehicle. It was, however, a case arising out of motor accident compensation claim. 29. In the case of K.K.Jain v. Masroor Anwar, AIR 1990 Madh....
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.... to are some of the factors which would be relevant. iii)If on the basis of relevant considerations, including those noted above, it can be held that the vehicle is capable of being used on road, it would satisfy the definition of the term 'motor vehicle', unless, of course, it falls within the exclusion clause in the later portion of the definition. iv)Whether the vehicle is being regularly used on road is not relevant as long as it can be used on road when required which would satisfy the requirement of the term vehicle adapted for use on road. v) Solely on account of the dimensions of the vehicle exceeding those specified in rule 92 and 93 of the Central Motor Vehicles Rules by itself would not mean that the vehicle is not a motor vehicle. Though, this may be a relevant factor to be considered along with other factors. vi)For a vehicle to fall in exclusion clause of the definition, it should be a vehicle of special type adapted for use only in a factory or any other enclosed premises. Here the term 'only' has great significance. In other words, the vehicle being normally or ordinarily or usually used or even adapted for use in a factory or any other enclose....
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.... and other industrial projects, role of crawler cranes are gaining further prominence as equipment that can undertake heavy lifting. The machine is technically complex to its core based on its versatility. Assembling and dismantling of crane is also an important component of operation. During this operation, the space availability of the job site should be a major consideration as compared to other cranes, the crawler cranes require large bearing area, which has to be placed on flat position as placing out of the level even of 1 degree can cut its capacity. One of the main features of crawler cranes is that they are very heavy and cannot be easily moved from one job site to the next location. Crawler crane is a type of machine used for lifting heavy goods. It is equipped with chains or sheaves and crawlers. It can be used to lift and lower and move things, equipments in the construction site, mine, factory and dockside works. 2. Overhead Cranes An overhead crane, also known as a bridge crane, is a type of crane where the hook-and-line mechanism runs along a horizontal beam that itself runs along two widely separated rails. Often it is in a long factory building and runs....
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....g the dimensions, such as, height, width, length weight, lifting capacity, speed, etc. of the vehicles are mentioned while dealing with individual petitions but following is an instance of its dimensions:- Sr. No Model Name of Equi Heig Widt Len Weigh Maxi Maxi Met kg. km/ Equipment pmenhth gtht mum mumrichr. tposs poos ton iblesibl Kg boom eleng combthination MetrictonA Demag CC Crawler 1 7.4 24.28 12.5 41.01 25 82.0 1330. 1330 168 108 125 1250 0.4 8800 Crane 2 845 845 + 60 0 000 If we closely peruse the dimensions of these vehicles it can be clearly seen that they are massive machines of extra-ordinary dimensions. Height of these vehicles ranges from 3.5 meters in some cases to 7 meters. Width ranges from 6 meters to over 12 meters. Their length range from 8 meters to over 14 meters. They have self weight of 1000 tonnes in some cases. Maximum boom length exceeds 75 meters and in some cases touches 150 meters. Their lifting capacity also runs into 100 tonnes. Their speed does not exceed 2 km per hour. The petitioners have also produced photographs of these vehicles which we have perused. From the record, we could gather that these vehicles are used for special purpose for sp....
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....rom the very face of it, they are machines which cannot be stated to be those even possible for being used on roads. Under no circumstances, these vehicles would satisfy the definition of the term 'motor vehicle' as being adapted for use upon roads. These are special purpose vehicles. They may not be adapted only for use of factory or closed premises, nevertheless they do not fall within the first part of the definition of 'motor vehicle' occurring under section 2(28) of the MV Act. 37. Crawler cranes marked in 'B' category while dealing with individual petitions It can be seen that these crawler cranes are much smaller in size, their dimensions, their weight, length, carrying capacity and these are nowhere comparable to the previous group of crawler cranes which we have dealt with. These cranes though are not mounted on rubber tyres, in our opinion, that would not be conclusive of their not being Motor vehicles. In some cases, the dimension may be just exceeding those maximum permissible under rule 92 or 93 of the Central Motor Vehicles Rules. That by itself, would not be sufficient to take them out of the definition of motor vehicles. Taking overall ....
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....to travel on public roads, it must be equipped with rubber pads on the crawlers, so that the road may not be damaged by the crawlers. The rubber pads should be provided by the manufacturers; same may please be ensured from manufactures." To our mind the whole approach is erroneous. Without verifying if rubber pads can be provided, above suggestion was made. The manufacturers almost ridiculed the suggestions saying that they have never received such a request. In any case, idea is to ascertain if the vehicle in its present condition can be said to be a motor vehicle and not if it can be turned into one by making modifications and then taxing it. 40. So far as the above mentioned vehicles are concerned, it would be open for the RTO Authorities to inspect the vehicles and thereafter take a view whether such vehicles can be stated to be motor vehicle or not. To avoid multiplicity of proceedings, we place this issue before the Revisional Authority who shall have the vehicles inspected through technical experts comprising of Engineers of the Department and after supplying the report of such experts to the concerned petitioners and eliciting their response, final view shall be taken....
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.... the backhoe are permanently attached. In Britain and Ireland they are commonly referred to simply as JCBs due to the company being the inventor and major supplier. In the United States, they are often referred to as "Backhoes", although the term 'backhoe' only refers to one component. 42. Dumpers: Though there are different models involved in various petitions, we may take the dimension while discussing individually but for present, some core details of Dumpers need reproduction. Dumper A dumper is a vehicle designed for carrying bulk material, often on building sites. Dumpers are distinguished from dump truck by configuration: a dumper is usually an open 4-wheeled vehicle with the load skip in front of the driver, while a dump truck has its cab in front of the load. The skip can tip to dump the load; this is where the name "dumper" comes from. They are normally diesel powered. A towing eye is fitted for secondary use as a site tractor. Dumpers with rubber tracks are used in special circumstances and are popular in some countries. Early dumpers had a payload of about a ton and were 2-wheel drive, driving on the front axle and steered at the back wheels. M....
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.... like bale grappler for handling large bales of hay or straw. Large loaders usually have only a front bucket and are called Front Loaders, whereas small loaders tractors are often also equipped with a small backhoe and are called backhoe loaders and loader backhoes or JCBs, after the company that first invented them. As can be seen from the photographs of such loaders above, these vehicles are fitted on rubber tyres. They are primarily used for earth moving. Looking to the nature of use, mobility of the vehicle, fact that they move on rubber mounted tyres and further looking to their dimensions, it can be seen that such vehicles are adapted for use on road. Here also, admittedly these vehicles are not special type of vehicles which are adapted only for use in a factory or in any other enclosed premises These vehicles are also held to be motor vehicles. 44. Mobile Crane A mobile crane is any mobile crane, i.e. one that is easily moved from one location to another, sometimes while carrying a load. However, in general parlance, a "mobile crane" tends to be a rubber- wheeled crane vehicle. A mobile crane's advantage is its ease of transportation and its flexibility i....
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....tenance site like dirt roads and gravel roads, as well as snow and loosen earth. They are used to make the surface in wide flat conditions, so that the asphalt to be placed on. It is a preparing base construction course. It is also used to set native soil foundation pads to finish grade prior to the construction of large buildings. It is used for grading while preparing the road. It is fitted on rubber tyres. Looking to the nature of vehicle, its mobility, dimension, etc. it can easily be seen that the same is possible to be used on road and is often brought on road for moving from one place to another. In fact, loader is predominantly used in construction of road. The same must, therefore, be treated as motor vehicle. 46. Road Roller The road roller refers to roller-compactors in general parlance. There are various kinds of road rollers. It includes, vibratory rollers, towed roller, double drum rollers. (a) Static Roller The static road roller is widely used in compaction of various works such as gravel, crushed stone, sand-macadam mixture, sandy soil, stabilized soils and bituminous concrete etc. Typical areas of applications are roads, building, industrial yards cons....
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...., usually motor-driven, fitted with an end cutting tool that is rotated with sufficient power either to create a hole or to enlarge an existing hole in a solid material is also known as driller. It is a machine for making holes with removal of chips. Drilling machines are used for drilling, boring, countersinking, reaming, and tapping. Several types are used in metalworking: vertical drilling machines, horizontal drilling machines, center- drilling machines, gang drilling machines, multiple spindle drilling machines, and special-purpose drilling machines. Horizontal drilling machines are usually used to make deep holes, for instances, in axles, shafts, and gun barrels for firearms and artillery pieces. Center-drilling machines are used to drill centers in the ends of blanks. They are sometimes equipped with supports that can cut off the blank before centering, and in such cases they are called center-drilling machines. Gang drilling machines with more than one drill head are used to produce several holes at one time. Multiple-spindle drilling machines feature automation of the work process. Such machines can be assembled from several standardized, self- contained heads with elec....
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....ing of trenches, holes, foundations, brush cutting, lifting and placing of pipes, mining, river dredging etc. They are though not fitted with rubber tyres, move on chains. Looking to the dimensions, their mobility, their use, it cannot be stated that they are not adapted for use on road. These vehicles would be covered by the definition of motor vehicle. 51.Pipe Layer:- Pipelayers are used to implant pipes into trenches for pipeline construction. Pipes are most commonly used to safely transport materials such as oil,natural gas, gasoline and other materials from their point of origin to a refinery. Cranes, crawlers and excavators have been known to act as pipelayers, sometimes with the help of pipelayer attachments. History Pipelaying became an industry when oil refineries started opening up all over the world. A railroad conductor from Titusville, Pennsylvania, Colonel Edwin Drake, built the first commercial oil well. The growth of the auto industry meant the oil market was about to get bigger. Pipelines are attempting new lengths. By 1906, there were 115,000 miles (185,074 km) of pipelines laid. Pipe Layer: Pipe Layer has following dimensions as given in S....
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....n the construction site. There is a front-mounted dozer blade which can push solid forward. It can make the construction site to be a level surface. And it is widely used for road construction, water and electricity engineering, farmland leveling, port building, mining and other construction conditions. It moves on chains. As noted it is used in various activities including for levelling land while carrying out construction activities as as well as in construction of roads. It is not the case of the petitioners that they are not driven on roads for its movement from one place to another. These vehicles also meet the requirement of the term 'motor vehicle'. 54. With the above conclusion, if we take out the petitions separately, following would be the position. Motor vehicles falling under 'A' Category SCA No.11848 of 2005 with SCA No.2538 of 2009 with SCA No.2539 of 2009 The petitioner company is engaged in the business of refining crude oil and manufacturing of petroleum products at its factory premises. The crawler cranes are chain mounted cranes fitted with a boom of high lift capacity which is ideal for repeated lifting and slewing from a medium to....
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....ible to the road tax. SCA 18774 of 2005 Petitioner-Company was engaged in the business of road transport and construction. For the said business, it has its own 4 cranes. The description of four cranes are as under: Sr.N Vehicles/Model Weight Length Width Height Category o. s (Kgs) (mtrs.) (mtrs.) (mtrs.) 1 8205A03043 1,78,152 8.58 7 4.518 A 2 9310- 1,60,000 8.58 6.274 4.518 A 91026A026363 P&H655-6390 56,630 4.6 3 3.3 C 4 9299 AA- 1,42,000 7.58 5.87 4.43 A 880/2266 Conclusion:- Vehicles at serial Nos.1,2 and 4 fall under 'A' category and are not motor vehicles and also not exigible to the road tax. Vehicle at serial No.3 falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. Motor vehicles falling under 'B' Category SCA No.6667 of 2004 The machine is known as FE Loader Model 7820 supplied to Kedla Washery Central Coalfield Limited by SPES International Limited,Bulgaria, a distributor of Belaz Trade Corporation, a Russian Company, which supplied it under order dated 25.7.1995. It is the say of the petitioner that the machine was damaged in 1996 in the port premises while unloading and, therefor....
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.... Inspector at Chhota Udepur check post in Vadodara district on 28.5.2004. The detention order was issued on 28.5.2004 on the ground of non-payment of tax. Specifications: 1. M.V Carring (Excavator machine height the excavator 4.70 i.e. more than permissible height. 2. Width of machine 3.85 i.e. more than palidth. 3. Rear projection 1.6.m. 4. Weight of Excavator as per place 59005 Kgh. fitted in the machine. P/L 32500 kg O/L 36504 kg Conclusion:- This vehicle falls under 'B' category and being motor vehicle is exigible to the road tax. SCA No.14470 of 2005 The petitioner company is engaged in the manufacturing of cement where limestone and marl are the basic raw-materials needed to be excavated from beneath the earth for which the petitioner purchased various lands for excavation and mining purposes. Within such mining areas there are privately constructed roads of different quality than the normal roads in view of the fact that this heavy machinery is required to be operated within such mining areas. Therefore, heavy earth moving equipments are used in enclosed mining areas or factory premises. It is also the say that to aid and assist such ....
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....aders of 5.74/3.1-3.4 Cu.m. For off highway application are being manufactured by it. Model and capacities are as under:- 1025 [R25]- 25 Tons. 1035[R35] - 35 Tons 773B - 50 Tons 777C - 85 Tons 2071[72-71]- 5.74 Cu.M.[Bucket capacity] 966E - 3.1-3.4 Cu.M. Conclusion:- All the above vehicles fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.3147 of 2004 The petitioner is a company registered under the Companies Act, 1956, having Class "AA", Government approved contractors registered for business of mining work in the State of Gujarat. The petitioner has averred that equipments in question are not adapted for use upon roads and they are manufactured undisputedly as off-road, off-highway equipments adapted to be used only at the mining sites. It is the say of the petitioner that nearly 40 equipments used for the purpose of mining activities were seized on 25.3.2000 at five different checking depots. It is contended that these equipments were used at the site but they are not leviable to be charged. Equipment Manufacturer Gross Weight Unladen Weight 773B Dumper Hindustan Motors 84,020 kmgs 33,665 kmgs Ltd., ....
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.... shown in the charts above fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No. 14448 of 2005 It is the case of the petitioner that the petitioner company is engaged in the manufacture of cement which is a commodity essential and necessary to the general public and, it has mining lease over various areas for which it requires special heavy earth moving machinery for operating within these areas. These areas are solely used by the petitioners and its employees and contractors and there is a strict prohibition for any other member of the public from entering or using the said area. During the course of mining operations, heavy earth moving equipments are used having the latest mining technology. To aid and assist such mining activities, other mining equipments and machineries such as Dumpers, Loaders and various kinds of Cranes and other Special Equipments are used. SPECIFICATIONS:- Conclusion:- All the vehicles shown in the chart above fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.15098 of 2005 It is the say of the petitioner that the petitioner company is engaged in the....
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....lier : Hindustan Motors Ltd. Tiruvallur (T.N.) Conclusion:- All the above vehicles fall under 'B' category and being motor vehicles are exigible to tax. SCA No.6180 of 2004 The petitioner is engaged in the business of laying down the pipelines and has acquired several pipeline layer machines. M/s. Corrtech International Private Limited hired several machines from the petitioner and, therefore, several machines were brought in Gujarat State for the first time. The two machines were mounted on the motor vehicle bearing Registration No.HR 38 E 3632 which arrived at Dahod check post. The machines were detained at Dahod check post by RTO authorities demanding tax. It is the say of the petitioner that five different petitions came to be filed before this Court, being Special Civil Application Nos.321,703,704,1023 and 1304 of 2004 since various pipeline layers were hired by one company. M/s. Corrtech International Private Limited, is a company registered at Ahmedabad doing the business of laying down the pipelines and also has expertise in ante- corrosion system in the gas and oil pipelines. Various pipeline layer machines were sought to be brought in Gujarat State whi....
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....r D-8 amount of Rs. 1 lakh is deposited in the Court but is not yet withdrawn. The vehicles left Gujarat on May, 13, 2004. Taxes on these vehicles are not paid. Description of Vehicles D-6 is a complete unit of side boom(pipe layer) caterpillar- Origin USA S.No.9U3934, manufactured in 1983 and purchased by M/s.Kiwah Welding & Construction Co. on dated 14.1.2001. D-7 is a complete unit of used side boom (pipe layer)caterpillar-Origin USA S.No.3T23164, manufactured in 1986 and purchased by M/s.Kiwah on dated 14.1.2001. D-8 is a complete unit of used side boom(pipe layer) caterpillar-Origin USA S.No.2U14391, Manufactured in 1985 and purchased by Kiwah Welding & Construction Co. on 23.1.2001 Conclusion:- All the above vehicles fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.11283 of 2009 The petitioner company undertakes several infrastructure projects including laying of gas pipelines. For this purpose the petitioner company has acquired various machineries and for the purpose of its ongoing projects, the petitioner required caterpillar machine which is used for laying of pipelines. The petitioner purchased in all 1....
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....of 2007 1. This is a petition challenging the action of the respondent State, where the petitioner is directed to get the equipment used within enclosed premises, registered with the authority from retrospective effect. 2. As averred by the petitioner it is a public Limited company engaged in the business of manufacturing and marketing of Clinker and Cement products. The petitioner has cement plant at different establishments. It uses dumpers of the category of "HAULPAK Dumper Rear Drum-35" which does not require registration if the same is deployed in the private premises. Therefore, by way of this writ, a request is made to restrain the respondent from initiating any coercion recovery. The various vehicles have been numbered with the details of tax recovered and made recoverable. 3. It needs to be noted that there are neither any of the detail described nor any brochures or photographs to indicate the nature of vehicles. There is neither any affidavit-in-reply nor any matter placed on record by the State in this petition. The total number of vehicles involved is not revealed from the averments made in the petition and from the details that can be cogent from the Internet....
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....ty in not releasing the excavator and it also challenges the demand of tax from August 1995 on the ground that this is not a motor vehicle as defined, therefore, the prayer is sought. There is complete absence of details of the total number of vehicles involved. The brochure, its photographs or other description for verification are found absent on record. The only reference is to the photographs of the vehicles being excavators downloaded from the website as well as given by the State during the course of the hearing. Conclusion:- This vehicle falls under 'B' category and being motor vehicle is exigible to the road tax. SCA No. 12394 of 2006 1. By way of present petition under Article 226 of the Constitution of India, the petitioners have challenged action of the respondent authorities in requiring the Earth Moving Equipments used by the petitioner firm and its equipments used by the petitioner firm at its mining site by insisting on its registration and payment of tax. 2. The petitioner is a proprietary firm engaged in excavation work at the site of Vastan Mines and for the work under Contract these vehicles are needed within the enclosed premise. As can be....
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.... enclosed mining areas or factory premises cannot be compulsorily registered under Section 39 of the Motor Vehicles Act, nor are they exigible to tax under the Bombay Motor Vehicles Tax Act, 1958 in as much as they do not fall under the scope and ambit of " Motor Vehicles" as defined under section 2(28) of the Motor Vehicles Act. An affidavit in reply filed in this petition denies all averments and necessitate that these vehicles fall within the definitions of Motor Vehicles Act and construction equipments vehicles, which are as under : 1025 (R25) - 25 Tons 1035 (R35) - 35 Tons 773B - 50 Tons 777C - 85 Tons 2071 (72-71) - 5.74 Cu. M. (Bucket Capacity ) 966E - 3.1-3.4Cu.M By way of certificate issued by the M/s Hindustan Motors Ltd. It needs to be noted that in the petition it is insisted that all the equipments consist being specialised equipments they are neither adapted nor suitable to be used on public roads. The details are indicative of the vehicles being dumper/loader as also hydrolic excavator etc. Conclusion:- All the above vehicles, fall under 'B' category and being motor vehicles are exigible to tax. SCA No. 15284 of 2003 1. The petition....
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....ative that it falls under 'B' category and being motor vehicle is exigible to the road tax. Special Civil Application No. 7384 of 2004 1. The petitioner, in this petition under Article 226 of the Constitution of India, challenges the Circular dated 15th July 2003 issued by the Transport Commissioner, Gujarat State, wherein it has prayed for appropriate direction restraining the respondents from taking any coercive or penal action on basis of checking memo and demand notice. 2. The petitioner is a public limited company carrying on the business of construction. Its contraction work necessitated bringing of excavation being TATA Hitachi Excavator , Model Ex 200 LC bearing Chassis No. H 0614231057 from M/s Telco Dealers Leasing and Finance Company Ltd, Goa. 3. While bringing this excavator, which was checked,tax was collected on the vehicle to the tune of Rs. 2,28,353/- for the period from February 1996 to July 2004. 4. On the ground that this is a Motor Vehicle nor its being used outside the enclosed premise, the urge is made to forbear the respondent authority from taking any coercive steps in demanding the tax on this vehicle. 5. A....
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....ipments are used. Heavy earth moving equipments are used in enclosed mining areas or factory premises. Specifications:- List of Earthmoving Machineries and Cranes (at Mithapur works) Sr. Descript-ion Make of Sr.No. of Sr.No. Date of Unladden No. of Equip. Equipment of Commiss Weight Equipment Engine ioning in kgs LOCO DEPT. 1 TAC 20 TELCO TAC 20-0047- 412070 28.1.93 12840 Crane No-1 0021 2 TAC 20 TELCO TAC 20-0048- 420170 25.3.93 12840 Crane No-2 0020 3 TAC 20 TELCO TAC 20-0072- AVQ- 22.4.94 12840 Crane No-3 0047 100861 4 TAC 20 TELCO TAC 20-0073- BVQ- 16.4.94 12840 Crane No-4 0048 103870 5 TAC 20 TELCO TAC 20-0074- CVQ- 15.4.94 12840 Crane No-5 0049 109031 6 TAC 20 TELCO T02-0109- LYQ- 20.1.96 12840 Crane No-6 0081 145526 7 TAC 20 TELCO T02-0110- LVQ- 31.1.96 12840 Crane No-7 0082 145912 8 TAC 20 TELCO T02-0131- CTQ- 6.12.97 12840 Crane No-8 0094 113146 9 Omega 35 Voltas 1101 2525221 27.3.93 25000 Crane 5 10 Omega 40 Voltas 1001 6 D 3.4.84 32857 Crane No-1 222552 11 Omega 40 Voltas 1381 1050850 4.4.96 32828 Crane No-2 610 12 Husky Crane TIL 45895 ALHNM- 7.8.89 18540 620 Ltd. 0356 13 Coles Crane TIL 30553 P4 1970 12000 No-1 Ltd. Perki....
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....the petitioner that it purchased 20 machines for the purpose of laying down pipelines. Out of those 20 machines, 10 machines are on wheels and 10 machines are mounted on chains. One machine, which has been mounted on the trailer attached with the motor vehicle bearing RTO Registration No.DL-1-GB 8054 had reached Shamlaji Check post on January 17,2004. It is the say of the petitioner that no entry tax for RTO was charged and after completion of work in Gujarat, the machine was to return Delhi. The machine was to be mounted on pneumatic tyres. History of H.D.D. Rig DD 25(12 ton Capacity) This was detained for having not made any payment of tax for the machine. Challenging this order of the officer, present petition is preferred. The H.D.D. Rig is made in U.S.A. by American Augers in 1995.The rig was purchased from Directec in 1999 and imported to Mumbai. From Mumbai it was shifted to Delhi and Panipat where it worked. It then was brought to Gujarat around January 2001 and continued to remain here until Feb/March 2001. No entry tax for R.T.O. was charged or paid. It thereafter returned to Delhi/ Panipat. Now it is being sent once again to Gujarat. The whole machine is mounted....
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....ech International Pvt. Ltd., had obtained a contract for laying down LPG pipelines for Gas Authority of India Limited. The company wanted to hire a machine for the petitioner. When the machine was entering the territory of Gujarat through Deesa check post, the driver was informed that the same is exigible to tax. The machine is called 'Cater-Pillar D-6 Machine Sr.No.9-U 3934 known as Cater Pillar Sidebooms/ pipelayer. Specification of this vehicle is not on the record of the file. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.6200 of 2004 The petitioner company is doing the business in the name and style of Mideast Pipelines Products and Mideast Pipelines Private Limited. The main activity of the petitioner is to lay down gas pipeline. It is the say of the petitioner that they purchased 20 machines for the purpose of laying down pipelines. Out of those 20 machines, 10 machines are on wheels and 10 machines are mounted on chains. One machine which has been mounted on the trailer attached with the motor vehicle bearing RTO Registration No.DL-1-GB 8054 had reached Shaml....
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....ver or ocean and that is the only activity it is meant for. It is also being used for analyzing different level of depth of water in sea and in river. The dredgers of the petitioner company are called for from international company to work in other nations, so its standard has to be that of international quality. According to the petitioner, it is more like a ship than a motor vehicle. Specification of Crawl Cat 300 Dredger The Crawl Cat, an amphibious hydraulic cutter suction dredger offers tremendous potential for capital and maintenance dredging. The Crawl Cats are playing a major role in deepening and widening many irrigation canals, sand and fly ash, removal of Thermal Power station intake channels, de-silting and deepening of lakes and reservoirs, widening and streamlining of rivers, capital dredging and channelizing of fishing harbours, beach nourishment and land reclamation of coastal zones etc. The Crawl Cat with the capability of jacking the potoon above water level to overcome extreme condition of waves and currents is a safe dredger to work in estuaries and winch wires, the ability to work continuously, easy handling by one operator, good maneuverability contribut....
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.... Ltd., Mumbai. The said crane was brought to Alang Ship-breaking Yard, Bhavnagar. It is the say of the petitioner that this vehicle is adapted for use only in the factory or in the enclosed premises. Specification of the vehicle: Item Description Feet.Inch A Top Gantry to Ground-Height 26'.00" B Gantry-Height 13'.00" C Counter Weight Bottom to Ground-Height 4'.00" D Cabin-Length (with counter weight) 22'.06" E Cabin-Length (without counter weight) 18'.02" F Bottom Boom Main Pin to Ground-Height 7'.03" G Track Chain- Length 21'.00" H Front Idler to Rear Idler- Length 18'.00" I Cabin- Width 10'.06" J Cabin-Height 6'.10" K Right Track Chain to Left Track Chain outer-Width 17'.00" L Right Idler to Left Idler outer-Width 14'.03" M Chain- Height 3'.10" N Top Cabin to Ground- Height 13'.00" O Distance from center joint to front of cabin 6'6" P Distance from center joint to end of counterweight 17' Specifications Maximum Rated Load 125 Tons at 5.00 m operating radius Boom Basic Boom Length 60 feet Maximum Boom Length 200 feet Swing High 1.8 rpm Speed Low 1.2 rpm Travel High 1.1 km/h Speed Low 0.5 km/h G....
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....hed Shamlaji Check post on 5.11.2003, they were detained by RTO authorities for payment of tax. Type of Vehicle: Crawler Crane Model No.(1) Tata 655 BIC- One unit (2) 40 MTS- One unit Lifting capacity: Not found Boom- 100 ft. Detailed specifications of these vehicles mentioned above are not found on the record. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17708 of 2003 The petitioner is engaged in the business of hiring of equipment such as Crawler Cranes and other equipments. The cranes are mounted on chains and designed to be used in the factory with enclosed premises. The machines were hired for shut-down operations in Reliance Industries Limited. The petitioners were approached where the company required three crawler cranes. Reliance Industries Limited had also filed SCA no.15326 of 2003 since the State of Gujarat was levying motor vehicle tax on crawler crane from the date of purchase. Therefore, the petitioners and other crane hirers were not ready to supply the cranes to Reliance Industries Limited. Specification:- Type of Vehicle: Crawler Crane ....
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....odel No: 101MK Height: 2935 mm Width: 3425 mm Length: not known Weight: 29870 kg Lifting capacity: 41000 kg Speed:- not known Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17686 of 2003 The petitioner company is engaged in the business of hiring of equipment such as Crawler Cranes and other such equipments used in enclosed factory premises. The cranes of the company are mounted on chains, which are designed and adapted for use only in factory or other enclosed premises and cannot be plied on road and hence are not motor vehicles under the Motor Vehicles Act. Type of Vehicle: Crawler Crane Model No.(1) Tata 955 ALC-One (2) Limaclark-1500-One Lifting Capacity- Not found Boom- not found Specifications of the vehicles mentioned above not found. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.321 of 2004 Petitioner is engaged in the business of laying down gas pipeline. He had purchased about 20 machines for different use for the purpose of laying ....
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....gory and is not motor vehicle and also not exigible to the road tax. Vehicles at serial Nos.2 to 4 fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA 20802 of 2005 The petitioner is engaged in the business of importing cranes and hiring them out for use in heavy industries for erection work. The petitioner challenges the order dated 10.6.2005 passed by respondent No.3. It is say of the petitioner that all the Crawler Cranes are very bulky and in dismantled condition, for transporting the same it would require minimum 10 to 12 trailers. One of the cranes was being taken out of Gujarat to Karnataka. The same was detained at C.P. Sagbara and Songadh Check Post. Literature with regard to Manitowoc 4100W Series -2 Crawler Cranes given in the petition at Pages 19-22 in brief can be described as Manitowoc's Model 4600 Series-5 equipped with 150 boom, which picks and carries a 191.9 ton load during pre-delivery testing. By adding two 55,000 pound carbody counterweights and two 20,700 pound upperworks counterweights, a Manitowoc 4600 Series -4 can be upgraded to a Series -5. The description of the three Crawler Cran....
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.... Specifications of vehicles are not found in the memo of the petition. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No. 4281 of 2006 The petitioner is engaged in the business of importing cranes and hiring them out for use in heavy industries for erection work. There were 5 types of Crawler Cranes and were detained at Bhilad Checkpost on the ground that the same are motor vehicles under the Bombay Motor Vehicle Tax Act. Description and total amount of tax deposited for the said cranes alongwith penalty are as follows : Appea Crane Make Crawle Motor Date of Tax Validity Category l No. r Crane Vehicle tax Recovery Sr.No. paid (Rs.) 61/04 HITACHI KH 0253- 71448 29-11-03 31-01-04 C 700 241 71448 31-01-04 30-04-04 71448 15-04-04 31-07-04 62/04 MANITOWOC 41856 107208 1-12-03 28-02-04 C 4100w 63/04 MANITOWOC 41412 Tax 100248 29-11-03 31-1-04 C 4100w Pen.25062 Int. 2005 Total 127315 31-1-04 30-4-04 100248 64/04 DEMAGCC 64035 Tax 151368 29-11-03 31-1-04 C 2000 Pen.37842 Int.3028 Total 192238 6....
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.... underwater specialized agency M/s. N.R.Underwater Diving Services, having its Head Office at Bhavnagar and Branch Office at Goa. It is say of the petitioner that with Crawler Crane bearing Engine No. 91721 and Chasis No. SO 8190001921, petitioner-Firm entered into a rent agreement with one M/s.Jawandamal Dhannamal. For crawling crane to lift the scrap for taking this crawling crane, a truck trailer was hired by the petitioner. It was loaded on the said truck trailer from the ship breaking plot of Alang Ship Breaking Yard. According to the petitioner, RTO Authority, Bhavnagar physically inspected the crane at the Ship Breaking Plot and from the year 1995 to 2007 it calculated the tax and directed the payment towards the tax. It is also say of the petitioner that when said crawling crane was dispatched to Karwar in the State of Karnataka and when was being carried upon the truck trailer, the same was intercepted and detained on 12.10.2007. This petition is preferred seeking direction to release the crawling crane without levying tax as assessed by the authority and as also to pay the damages for having been detained without authority. Conclusion:- This vehicle falls unde....
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.... and heavier, it do not cease to be motor vehicle but it is a special purpose equipment like excavator, loader, dumpers, motor grader etc. 3.1 In rejoinder-affidavit,the brochures and the photographs are also brought on record, the total number of pipe layers are four in number. Specifications of the vehicles are as under:- Sr. Make/Model Serial No. Chasis No. 1 CAT572F 96N172 2P6808 2 CAT572G 40U488 3N4785 3 CAT572G 40U788 3N81243 4 CAT572G 40U784 3N80925 Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. 55. We are informed that in all these petitions, under different orders, the petitioners have paid part of the tax dues and given bank guarantees or security for the remaining amount. Accordingly, in all the categories of vehicles where we have held that they are not motor vehicles, whatever tax the State might have collected shall have to be refunded. In categories were we have concluded that the vehicles are motor vehicles, the petitioners shall have to pay the remaining tax. In case where we have permitted further inquiry, the tax liability shall be concluded only after ....
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.... P.I. (Nos.) 1 17 to 25 No. Rear Dumper. 9 Nos. Euclid R-35 P.I. No.C-0630- 002,005,007,008,0 10,014,017 to 019 Sale value equipment (Rs.) 51,00,000 Less EMD Adjusted Amount deposited excluding taxes & levies Specification: 12,75,000 38,25,000 of Type of Engine Type Aspirat Gross Net Vehicle Model ion power power No. of Bore Displa cylinde &strok cemen t Max. Startin Transm torque g ission Tata Hitac- ins Cumm- 4-cycle Turbo- 298kW 283 charge (400 (380 6 hi NTA d HP) HP) 0140 x 14 lts. 185 152(m m) Electr Allison Nm ic CLT 1400 751. Dump- 14C 2100 2100 rpm(S- Auto- er rpm(S rmp(l- AE matic AE SO 1995) planet 1995) 9249) ary type transm ission Document 3 No. Model in West of of dede AP & or in paid Dump BEM 2170 HPK 1. er LW35 L 1 hase m. 3157 5364 1985 3/11/ 266 355 0 2 85 357 0 Dump BEM 4042 HPK 3157 5364 1985 8/2/8 266 355 2. er L LW35 3. Dump BEM 4547 HPK er L 2 0 6 357 0 LW35 5 3157 5364 19....
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.... 0 2 2021 HM3 1022 1094 1996 16/4/ 250 112 1918 HM20 21 96 000 0 L Scrappe Rs.1120 d 0/- 31.3.11 (DD 168236 dtd.31.3 2010 19. Loade HM г HM20 21 2021 HM4 1022 1094 1996 12/10 250 112 1968 0 2 196 000 0 20. Loade HM 2021 HM5 1094 1166 1997 8/11/ 250 112 2304 10 2 Γ HM20 21 58. 97 000 0 21. Case 580-3 L&T ULBO CAS 037 E-1 1992 1992 In use Rs.1120 0/- 31.3.11 In use Rs.1120 0/- 31.3.11 80 Scrappe d paymen t details 22. Motor BEM 6278 MGR 1265 2575 1997 29/10 590 145 Grade L 23. Crane TELC TAC20 O 1 ° 0 197 292 1 TAC1 1284 2200 1992 1992 134 76 0 0 131 0 In use In use not availabl paymen t details not availabl e Rs.1280 0/- 31.03.1 1 24. Crane TELC 1080 TAC2 1284 2200 1996 1996 142 76 TAC20 O 78 ° 0 080 0 25. Crane TELC 1110 TAC3 | 1284 2200 1996 1996 142 76 TAC20 O 79 0 080 0 26. Crane TELC 1120 TAC4 1284 2200 1996 1996 142 76 0 TAC20 O 82 080 0 In use Rs.1280 0/- 31.....