TaxTMI 
TaxTMI 
2015 (1) TMI 529
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....his Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned judgment and order dated 4th July 2005 rendered by the respondent no.2 in Revision Application No.15 of 2003; C.This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside impugned judgment and order dated 26.3.2003 rendered by the respondent no.3 in Tax Appeal No.20 of 2000; D. This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned notice of demand dated 5.7.2000 and 29.3.2000 issued by the respondent no.4; E. This Hon'ble Court be pleased to issue an appropriate writ, order or direction interalia....
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....ader appearing on behalf of the respondent State and considering the impugned judgment and order passed by the learned Tribunal, it appears that the dispute is whether following can be said to be "motor vehicles" and consequently subject to motor vehicles tax or not. Sr.No. Description 01 Haulpack No.2 02 Haulpack No.3 03 Haulpack No.4 04 Haulpack No.5 05 Haulpack No.6 06 Haulpack No.7 07 Haulpack No.8 08 Haulpack No.9 09 HM10 10 HM11 11 Wheel Loader 2021 12 Wheel Loader 2071 13 Wheel Loader 7271 14 Escort CraneMOC3.5 15 Escort Crane8100 16 Maintenance Van 1210B 2.1. It is not in dispute that out of the aforesaid vehicles, 12 are dumpers, three are loaders, two are Escort Crane and one is Maintenance Van. ....
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....Shri Gandhi, learned AGP for the respondent State. The short question which is posed for consideration of this Court is whether following can be said to be "motor vehicle" under the provision of Motor Vehicles Act or not and are subject to motor vehicle tax or not ? Sr.No. Description 01 Haulpack No.2 02 Haulpack No.3 03 Haulpack No.4 04 Haulpack No.5 05 Haulpack No.6 06 Haulpack No.7 07 Haulpack No.8 08 Haulpack No.9 09 HM10 10 HM11 11 Wheel Loader 2021 12 Wheel Loader 2071 13 Wheel Loader 7271 14 Escort CraneMOC3.5 15 Escort Crane-8100 16 Maintenance Van 1210B 4. It is not in dispute that out of the aforesaid vehicles, some are dumpers, some are loaders and some are escort crane. Identical question came ....
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.... in narrow sites such as road works. It is not in dispute that all these dumpers are mounted on rubber fitted tyres. Their dimensions, weight, etc. do not show that they cannot be driven on road. In fact, by very nature of things, dumpers move earth from one place to another, may be in some cases, within the factory or other such premises. Nevertheless, it cannot be stated that these vehicles are not adapted to use on road or that such types of vehicles are adapted for use only in factory or closed premises. Under the circumstances, dumpers cannot be taken out of the purview of definition of 'motor vehicle'." 5. Similarly, even the Division Bench has held the "loaders"as "motor vehicle". While holding so, in para 43, the Division ....
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....nted with devices 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 vehi....
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....d 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 vehicle....