TaxTMI 
TaxTMI 
TaxTMI 
2011 (7) TMI 1043
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....ving 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 learned counsel for the petitioners, we s....
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....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 statutory provisions contained in the Gujarat Motor Veh....
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.... 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 2(28) of the MV Act. They also construction equipment vehicles as d....
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....ttention 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 section 2(28) of the Act are satisfied. Unless the vehicle is a 'motor vehicle', it cannot be su....
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....t 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 contention that delegated legislation cannot override the provisions of the parent Act, reliance was placed on the decisio....
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....n 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 will be made in the later part of the judgment. 16. MV Act 1988 was enacted to consolidate and amend the law relating to motor ve....
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....tated 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. Explanation - A construction equipment vehicle shall be a non-transport vehicle the driving on the road of which is incidental to the main off- h....
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....ehicles 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 the case of a double decked transport vehicle, shall not exceed 4.75 metres; (ii-a) in the case of tractor-trailer goods vehicle, shall not exceed 4.20 metres;] (iii) in the case of....
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....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 meaning of section 2(18) of the Motor Vehicles Act, 1939. It may move on iron flats made into a chain such as caterpillar vehicle or a military tank. Both move from one place to another but are not suitable for use on roads. ....
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....ly 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 incorporation by reference of the provisions of Section 2 (1) of the Act in Section 2 (c) of the Taxation Act. Any subsequent amendment in the Act or a total repeal of the Act under a fresh legislation on that topic would not....
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....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 to keep them in proper condition for all those who own vehicles suitable for use on roads. This is irrespective of the fact whether they use it or not or use it occasionally or for short duration only. It being a tax and not a fee (a....
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....wgule & 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 the exception clause of the definition of `motor vehicle' in Section 2(28) of the Act of 1988." 25. In the case of Chief General Manager, Jagannath Area v. State of Orissa, (1996) 10 SCC 676, the Apex Court held that dumpers running o....
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....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 Madhya Pradesh, 87, the High Court held that a dumper is a motor vehicle which is also a case arising out of motor accident compensation claim. 30. In the case of M/s. Chakkiat Agencies Pvt. Ltd. v. State of Kerala, AIR 2001 Kerala 363, a Division Bench h....
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.... 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 enclosed premises would not be sufficient to take it out of the category of motor vehicle. The vehicles which are special type adapted for use 'only' in a factory or any other enclosed premises would get the benefit of such exclusion. vii)Whether the equipment is fit....
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....eration. 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 along rails along the building's two long walls. It is similar to a gantry crane. Overhead cranes typically consist of either a single beam or a double beam construction. These can be built using typical steel beams or a more complex box girder type. Pictures above is of a single ....
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....m 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 special kind of factories for erection of chimneys, towers, etc. These vehicles are never taken from one place to another on road. It is not possible to drive them on roads without seriously damaging the roads in just one use. It is not possible to drive them on the roads without seriously hampering the t....
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.... 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 view of the matter, the fact that these vehicles can be used on roads, can be driven from one place to another without either seriously damaging the road or without jeopardizing public safety, looking to their size, shape and width, these vehicles must be held to be those adapted to use on road. Admittedly, t....
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.... 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. Such order shall be passed not later than six months from the date of receipt of copy of this order. It is provided that the tax liability of the petitioners involved in these category of cases, including past liability shall depend on final outcome of such exercise. Until such time a fresh decision is rendered by th....
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....ferent 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. Modern dumpers have payloads of up to 10 tonnes ( 11 short tons; 98 long tons) and usually steer by articulating at the middle of the chassis (pivot steering).In the 1990s dumpers with swivel skips, which could be rotated to tip sideways, became popular, especially for working in narrow sites such as road works. It is not in dispute that al....
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.... 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 in handling different types of load or cargo quickly. In Great Britain,prior to 1870 cranes were likely to be fixed in position, either on the side of a dock, on the deck of a ship, or mounted on a railway truck which allowed some movement but only where the railway lines had been constructed. Appleby Brothers had begun to develop their steam powered railway cran....
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.... 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 construction and sites development. It can work with high efficient safety and reliability for good gear shifting, mechanical drive variable ballast and hydraulic steering, exceptional flexibility and high quality. (b) Vibratory Roller Vibratory road roller can be equipped with single drum or double drum. It is suitable for non-cohesive materials, such as sandy soil, gravel, crushed stones, rock....
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....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 electric motors and reduction gears that rotate the spindle and feed the head. There are one, two and three sided multiple-spindle drilling machines with vertical, horizontal, and inclined spindles for drilling and tapping. Several dozen such spindles may be mounted on a single machine. Special- purpose drilling machines, on which a limited range operations is performed, are equipped with various automated devices. Though they are not fitted on ....
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.... 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 Special Civil Application No.12680 of 2005: As of the As per the As per equipment rules of Motor the rules Vehicle for Construction Equipment Vehicle Height 21.19 ft; 6.43 3.8 meters 4.75 meters meters Width 11.1. ft; 3.38 2.6 meters 3 mtrs mtrs Weight 25 tonnes -- -- Though they are not fitted with rubber tyres, they move on chain mounted crawler equipment. They are used for lifting pipes for underground laying, etc. They are easily possible to be moved on road. It is not ....
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....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 long term set up position. These cranes as such cannot be transported as a single unit and have to be dismantled completely and are loaded on trailer trucks for transportation. These cranes also cannot ply on roads since they are not fitted with wheels and are mounted on chains. Special Civil Application No. 11848 of 2005 Crawler cranes owned by Reliance Specifications of crawler cranes Conclusion:- Serial Nos. A,B,C and D are found to be falling under 'A' category and considering the monstrous size, they cannot be term....
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....les 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, therefore, the same did not remain operatable. The new machine was substituted in the year 1999 and therefore the damaged machine was being transported to the port of Anand in dismantled condition for the purpose of repairing. When this was brought to the territory of Gujarat, the same was detained by the respondent on 26,5.2004 on the ground of non-furnishing of details, documents or any other proof of payment of road tax. The machine is a heavy duty loader powered by cummins KTA 19 C 4 stoke turbo charged and inter cool diesel machine having maximum tourcue at 1500 RPM rotation per minute of....
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....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 mining activities, other mining equipments and machineries, such as Dumpers, Loaders and various kinds of Cranes and other special equipments are used. Specifications:- (A) Equipment at Gop Group of Mines:- Sr.No Equipment Date of Engine No. Chassis M/C Sr.No. Tax for 1 . Purchase/ No. year 6 weight of months equipment wef Nov.1999 (Rs.) Loader 1 BEML F.E. 15/04/1982 25122789 043 34460-00 Loader G-39325 / 26725 kgs. 2 HM2021 Loader 31/01/1991 RPEM 210833P 20210832 15934-00 (No.5) / 10940 18073 kgs. 3 HM2071 Loader 14/8/1991 25179681 220066 2071006 43206-00 32968 kgs 4 HM 2021 Loader 13/07/1995 JYEM03226 211766F 2....
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....s 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., 1035 Dumper Hindustan Motors 60,160 kgms 27,500 kgms Ltd., BH40 Rear Bharat Earth Dump Truck movers Ltd. Equipment Length Width Height 773B Dumper 9185 mm 5076 mm 4077 mm 1035 Dumper 8127 mm 4150 mm 4015 mm BH40 Rear Dump 7835 mm 3612 mm 4100 mm Truck Conclusion:- 773B Dumper,1035 Dumper and BH40 Rear Dump Truck fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.5953 of 2004 The petitioner company is carrying on business of motor vehicles. Inspector of RTO, check post Songadh, according to the petitioner, had halted the machine for payment of the road tax. The said action has been challenged as the tax was demanded from the date of purchase i.e Au....
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....echnology. 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 manufacture of cement, which is an essential commodity and necessary for general public for which it requires limestone and marl, which are basic raw materials and can be obtained through excavation from beneath the earth. For carrying out the said activities, the petitioner purchased various lands and all these mining lease are contiguous to the factory premises of the petitioner company as specially designated, earmarked and fenced areas where the general public has no accessibility, nor it is permissible to any member of the public to enter therein. The specially designated, earmarked and fenced areas are exclusively for the employees and contractors of the petitioner. The petitioner also has averred that during the mining operations eart....
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....4 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 which are owned by the petitioner. It is the say of the petitioner that tax cannot be levied on any of the vehicles as the same are not used in the public place. Specifications: PKG QTY Description Marks Gross WT Dimensions Invoice No. of Goods 1 1 Unit Complete KIWAH/173 12800 KG0 L156"X KIWAH/177 Unit of Used W124"X SIDEBOOM H84" (Pipelayer) CAT-D6 Origin USA S/N 9U3934 Make 1983 1 1 No. Standard KIWAH/173+ 940 KG L205"XW49" KIWAH/177 BOOM 177/A XH7" attachment for D-6 SIDEBOOM (Pipelayer) 1 Unit Complete KIWAH/173 18300 KG L168"XW130 KIWAH/177 Unit of Used "XH85" SIDEBOOM (Pi pelayer) CAT-D7 Origin USA S/N 3T23164 Make 1986 1 1 No. Standard KIWAH/173+ 1320 KG L205"X KIWAH/177 BOOM 177/A W48"XH7" attachment for D-7 IDEBOOM (Pipelayer) 1 1 Unit Complete KIWAH/177/A 19645 KG L196"XW122 KIWAH/177 Unit of used "XH94" SIDEBOOM(Pi pe....
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....everal 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 13 machineries from DCOM Systems Ltd., which included 7 nos. of pipe layers including CAT D7 Pipe Layer Sr. No.9620 and other machines bearing Nos.11192,11199,7992, 7824, 5249 and also CAT 572G pipe layer Sr.Nos.40U, 490 and 40U 788 under one invoice which was purchased on January 15, 2009. The machine CAT D7 Pipe Layer was loaded in the motor vehicle bearing registration No.GJ-01-AY-8307 which is a multiple axle transport vehicle. The said machines arrived in the said motor vehicle at Thavar check post of the Regional Transport Authority. The machines were detained by the RTO authorities for non-payment of tax. Aggrieved by the notice issued by respondent for non-registration and for payment of tax on these equipments, present petition is preferred. Detailed description of machines is not available. Conclusion:- These vehicles fall under 'B' category and being motor vehicles a....
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....ture 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. "Google, Wikipedia". Conclusion:- This vehicle falls under under 'B' category and being motor vehicle is exigible to the road tax. Special Civil Application No. 8620 of 2002 1. The petitioner is a partnership firm and "AA" class Government Approved Contractors engaged in the business of mining work in the State of Gujarat. The present petition is to challenge the action on the part of the respondents Nos 1 and 2 in treating the Earth Moving Equipments used by the petitioner firm at its mining site as Motor Vehicles. It is the say of the petitioner that the equipments do not fall within the purview of definition of "motor vehicles" contained in Section 2(28) of the Motor Vehicles Act for carrying out the contract awarded by Gujarat Industries Power Co. Ltd for the work of removal of Lignite Excavation at Mangrol, Dist Surat by using Heavy Earth Moving Machine (HEMM). The equipment for work of excavatio....
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....sisting 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 seen, these are earth moving equipments, rear dumpers known as Haul Pack. 3. The total number of vehicles are 15, specifications of which are given as under:- Sr.N Name of equipment & its manufacturer Details of identification o. 1 Haulpack Dumpers Engine No.25289174 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-143 Bharat Earth Movers Ltd. 2 Haulpack Dumpers Engine No.:25287215 Off-Highway Mining Equipment Chasis No:BEML BH 35-2-144 Bharat Earth Movers Ltd. 3 Haulpack Dumpers Engine No:25289259 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-155 Bharat Earth Movers Ltd. 4 Haulpack Dumpers Engine No:25288360 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-156 Bharat Earth Movers Ltd. 5 Haulpack Dumpers Engine No:25284173 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-158 Bharat Earth Movers Ltd. 6 Haulpack Dumpers Engine No:25289172 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-161 Bharat Earth Movers Ltd. ....
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....so 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 petitioner seeks to challenge legality of the order passed by the respondent No. 1 in Appeal No. 52/2003 holding that the vehicle would be liable to tax from 1st August 1995, or from the date of purchase, whichever is later. The petitioner is engaged in the business of excavation at Udaipur. It purchased one Hydraulic Excavator in the year 1997 for undertaking the assignments of excavation in mining and mineral industries. 2. The petitioner when was awarded contractual assignment for excavation at Unjha at Gujarat, the excavator was sent in a trailer and at Shamalaji Check Post, vehicle was seized and detained. The outstanding dues under the Bombay Motor Vehicles Tax Act were sought to be recovered. It is challenged that the excavator is not a Motor vehicle. Affidavit-in- reply of the State has been filed denying all averments and the vehicles since fall under the Motor Vehicles Act is liable for tax under the provisions of Bombay Motor Vehicles Tax Act, 1968. Conclusion:- This vehicle falls under 'B'....
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....side 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. Affidavit- in- reply filed by the State denies all averments and insists that excavator is a motor vehicle which is exigible to tax. Conclusion:- This vehicle falls under 'B' category and being motor vehicle is exigible to the road tax. Special Civil Application No. 21886 of 2005 1. The petitioner company engaged in the business activity of construction of project related to infrastructure, challenges the action of the State of Gujarat demanding tax on excavator, motor grader etc. which are the equipments in question belonging to the petitioner company. 2. It is the say of the petitioner that different vehicles were imported and different bills of entry were filed in the year 1999. These vehicles were brought from Mumbai to Faridabad in trailer and they were stopped at Gujarat Border for 40 days. By this petition it is requested to quash and set aside Memo Nos 1137338, 1137339 and 1137340 dated 16th May 2005 and the Notices dated 25th May 2005 and the order dated 29th June 2005 and 22nd September 2005. 3. The petition....
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....IL 45895 ALHNM- 7.8.89 18540 620 Ltd. 0356 13 Coles Crane TIL 30553 P4 1970 12000 No-1 Ltd. Perkins 14 Terex Loader HM 20210884 ALEH- 17.4.91 9700 No-27 5169 15 Terex Loader HM 210981 DUEM- 20.10. 9700 No-28 19123 92 16 Terex Loader HM 20211671 DYEM- 27.4.95 9700 No-30 031737 17 Terex Loader HM 20211700 JYEM- 29.7.95 9700 No-31 032176 18 Terex Loader HM 20211913 CXEM- 8.4.96 9700 No-32 034398 19 Terex Loader HM 20211929 DXEM- 30.3.96 9700 No-34 034595 20 Tata Wheel TELCO WL 0 543980 13.4.93 11437 Loader-1 1049039 21 Tata Wheel TELCO WL 0 G- 20.11. 11437 Loader-2 1067054 9370749 93 6 22 Tata Wheel TELCO WL 0 619393 4.12.93 11437 Loader-3 1068056 23 Escort Crane Escort 2E-228 E276 1.11.80 5500 3T 24 Escort Crane Escort 2E-289 E13432 1.3.81 5500 3T 25 Escort Crane Escort 875 4S10987 1.9.90 8100 8T 26 Escort Crane Escort 825 4S 1222 1.12.90 8100 3T 27 Voltas Voltas 126308 S433028 14.2.97 4450 Forklift 3T 559 28 Voltas Voltas DC75AT5/001 6S00056 12.9.88 10000 Forklift 66 7.5T 29 Voltas Voltas DC75AT5/002 6S00034 12.9.88 10000 Forklift 6 7.5T Conclusion:- Vehicles at serial Nos. 1 to 8 and 14 to 29 fall under 'B' category and being motor vehicles are exigible t....
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....n to Gujarat. The whole machine is mounted on a trailer with pneumatic tyres. Trailer is not registered as it towed by a towing truck since it is incapable of moving on its own and tow truck changes every time. The authorities of the State of Haryana have refused to register it stating that they register a trailer only alongwith a prime mover but not trailer alone. Other specifications:- Drilling Unit : DD-25 Maximum Torque : 2,500 ft-lb Maximum Thrust/ Pullback- continuous rating : 25,000 lb Maximum Speed : 0-100 RPM Rotary Down Hole Horsepower (at 100 RPM) : 47.5 Carriage Drive : Rack & Pinion Drill Pipe Length : 10 11 Mobility : Steel Tracks- Full Rubber Tracks Ground Bearing Pressure : 3.5 psi( full rubber) Drill Fluid System: Capacity: Twin 250 gallon option : Additional Twin 250 gallon (in lieu of pipe rack) Maximum Pressure : 1,000 psi Variable Hole Rate : 0-70 GPM Fluid Down Hole HP at 70 GPM : 46.7 Power Unit Type: John Deere 60681 diesel 6 cylinder turbo Horsepower : 150 continuous duty Options: Caterpillar: 4056-T Trailer: Type: Tag Tandem axle dual tired. Conclusion:- This vehicle, falls under 'C' category, and shall be exigible to tax subject to further inq....
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....ed 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 returned to Delhi. The machine was to be mounted on pneumatic tyres. Aggrieved by the notice issued by respondent for non-registration and for non-payment of tax on these equipments, present petition is preferred. History of H.D.D. Rig DD 25(12 ton Capacity) 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 into Mumbai. From Mumbai it was shifted to Delhi and Panipat where it worked. It then went to Gujarat around January 2001 and stayed there 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 on a trailer with pneumatic tyres. Trailer is not registered as it towed by a tow truck since it is incapable of moving on its own and tow truck changes every time. The authorities in Haryana have refused to register it stating that they register a trailer only alongwith a prime mover but not trailer alone. Other specifications:....
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....er productivity. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No. 4441 of 2004 The petitioner is carrying on the business of construction work. It uses crawler crane of a capacity of 150 tonnes at the Akrimota (Kachchh) site since June, 2001 to February, 2006. The said crane is used for lifting and removal of huge heavy loads and other equipments within Akrimota Thermal Power Project at village Nani Chher, Tal: Lakhpat, District: Kachchh. It is the say of the petitioner that the crane is mounted on chains and can be used only in factory and other enclosed premises and cannot be plied on the roads. Description of the vehicle Complete specification of 150 tonne crawler crane Capacity: 150 tonne Type: Crawler Make: IHI(JAPAN) Model: CCH 1500 E Boom Length: 75 Mtrs FLY JIB: 13 Mtrs Main Hoist: M26X 430 Mtrs Aux. Hoist cable: M26 x 285 Mtrs Engine: Diesel Engine Make: Hino Motors Co. Ltd. Engine Model: EF 750 Specifications of base machine and equipments are given on pages 17 and 18 of the petition. Conclusion:- This ve....
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....g 110 Tons Weight Engine Model KCL NT 855 C(FFC) Rated horsepower 184 kw(250 PS) at (2,000 rmp) Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.15326 of 2003 The petitioner is refinery engaged in the business of refining crude oil and manufacturing of petroleum products. It required 60 crawler cranes to be brought from outside Gujarat. The vehicles cannot travel on the road according to the petitioner and they need to be dismantled and loaded on 5 to 6 trailer trucks. Because of its heavy weight, the trailer trucks ply at very slow speed. These are construction equipments and are adapted to be used only in enclosed premises. Type of vehicle: Crawler Crane Model No. Not found No. of vehicles: 60 crawlers Lifting capacity: Not found in the petition Boom: Not found in the petition Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.15271 of 2003 The petitioner is required to transport crawler crane i.e. American Hoisr Crawler Model 9310, 225 Tons lifting crane with accessories/attachment Serial No.....
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....se vehicles are found on the record. Conclusion:- These vehicles fall under Category 'C' and shall be exigible to tax subject to further inquiry and inspection. SCA No.17707 of 2003 The petitioner seeks to challenge the order passed by the respondent in Tax Appeal Nos.6,9,12,14,15,16,17,19,23,24,31,34 and 35 of 2003 where pipe layers, excavators, cranes and backhoe etc. have been declared as motor vehicles and registered under the Motor Vehicles Act. It is the say of the petitioner that 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 for lifting and removal of huge and heavy containers and other equipments and for activity of loading and unloading within the factory premises. It is the say of the petitioner that the cranes of the company are mounted on chains, which are designed and adapted to be used only in factory. Crawler cranes are truck mounted cranes fitted with a boom of high-lift capacity. Type of Vehicle: Crawler Crane Model No: Not found No. of vehicle: Three Lifting capacity: not found Boom-140 ft.(Angle boom) Detailed specifications of these veh....
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....s Authority of India Limited ('GAIL' for short) from Vaghodia to Gujarat Refinery at Ranoli in Vadodara District, the petitioner wanted to transport the machines to the site for laying down the pipelines. For bringing the machines within the territory of Gujarat State through Dahod Check Post they were mounted on the trailer attached with the motor vehicle bearing RTO Registration No. H.R-38 E3632 on 8th January, 2004. Driver was asked to furnish the history of the vehicle. Not only tax was demanded to the tune of Rs. 2.5 lakhs, but also the same were detained. According to the petitioner one machine known as 'Caterpillar D-7' was purchased in January, 2001 from Kiwah Welding & Construction Company, USA. Another machine viz. Another machine called 'Caterpillar D-8' was purchased in January, 2001 from the same Company of USA. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17965 of 2003 Petitioners-Company has challenged the demand of tax dated 10.11.2003 raised by the respondent No.4. Petitioners-Company was engaged in the business of manufacture of heavy petrochem....
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....egory and shall be exigible to tax subject to further inquiry and inspection. SCA No.4090 of 2006 Petitioner is engaged in the business of importing cranes and hiring them out for use in heavy industries for erection work. The dispute is with regard to the question of taxability of Crawler Cranes of the petitioner which are treated as 'motor vehicle'. The total amount of tax deposited for the said cranes along with penalty are as follows: Model No. Sr.No. Tax deposited with Category penalty (Rs.) MANITOWOC 4100 W Sr.41749 256411 C MANITOWOC 4100 W Sr.413074 1148568 C Kobelco P & H 5300 Sr.J23110 151191 C Conclusion:- All the vehicles shown in the chart above fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.4092 of 2006 Petitioner seeks to challenge the order dated 12.1.2006 holding the Crawler Crane Manitowoc-400-W as construction equipment vehicle falling within the meaning of Section 2(28) of the Motor Vehicle Act and Rule 2 of Sub Clause CA of Central Motor Vehicle Rules, 1989. Petitioner when was bringing Crawler Crane, it was detained at Tharad Check-post and with protest deposited sum of Rs. 1,01,9....
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....5.11.2005 passed by respondent No.2 in Tax Appeal Nos. 102 to 104 of 2003 holding that truck mounted cranes owned by the petitioner are defined as 'motor vehicles' within the encompass of 'Construction Equipment Vehicle' under the Central Motor Vehicle Rules, 1989. At Bhilad Checkpost when the truck mounted cranes had been brought, tax was demanded. After detaining the cranes challenge is made on various grounds. Exact specifications of the vehicles are absent. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17843 of 2006 Petitioner is providing industrial and technical services by taking work contract where it is required to mobilize its machinery and cranes to the respective place of work. The petitioner purchased Crawler Crane (H.M.93-Shovel) on 2.12.1996 which is used for lifting and loading/unloading heavy duty machinery or equipments or catalyst within the factory premise. Pursuant to the work-contract awarded by Larsen & Toubro Ltd. for dredging work at Hazira, Surat, petitioner mobilized the Crawler Crane, which requires three different types of trailers for transp....
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....ner that the said crane is purely off highway machine. Petitioner challenges the order of Transport Commissioner passed dated 28.4.2003. In the instant case machine used is Crawler Mobile crane Model CC 12000(Demag Superlifter) S.R.No. 54001 Engine No. 33112146-W, which entered into Gujarat on 14th June, 1998. Specification of this vehicle is not found on record of the file. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA 12680 of 2005 1. The petitioner company is engaged in the business of commissioning, designing, procuring, constructing various pipe-line Projects of Indian Oil Corporation Ltd. The petitioner Company was awarded the project of Salaya-Mathura Crude Oil Pipe Line by Indian Oil Corporation Ltd. For execution of the said project, the petitioner company requires various equipments, machineries at different project sites. 2. The present petitioner is challenging action of the respondents where it detained two truck trailers bearing registration No. RJ-01-G-2876 and RJ-01-G-2366 with pipe layers loaded thereon. The petitioner Company has averred that these are not Motor Vehicle....