2015 (4) TMI 820

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....more particularly with retrospective effect from 01.04.1995 being illegal, unjust and without authority of law. It is also further prayed to hold and declare the the crawler cranes and other equipments of petitioner are not motor vehicles as defined under Section 2(28) of the Motor Vehicles Act, 1988 or construction equipment vehicle, as defined under Rule 2(ca) of the Central Motor Vehicles Rules, 1989. [2.0] At the outset it is required to be noted that in the present petition, the dispute is with respect to the following vehicles.   Vehicle No. No. Vehicle Type Make 1 GODREJ FORKLIFT 03 TON (CONT.MODEL) CH 7066 Fork Lift Fork Lift No.3 (CH7066) Forklift 2 GODREJ FORKLIFT, 1.5 TON CH NO....

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....ave been necessary on record and after inspection by the appropriate authority, final decision is required to be taken in terms of the observations made by the Division Bench of this Court in its judgment and order dated 15.07.2011 passed in Special Civil Application No.11848/2005. [4.0] Still, one another question arise in the present special civil application is, levy of tax on the aforesaid vehicles i.e. both forklifts as well as crawler cranes retrospectively w.e.f. 01.04.1995. It is the case on behalf of the petitioner that the petitioner company started its factory at Anjar in the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. H....

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....to the extent disputing the same that the same are not "motor vehicles". However, so far as the levy of tax retrospectively w.e.f. 01.04.1995 is concerned, it will be open for the petitioner to place before the appropriate Authority relevant material to show and prove the actual date on which the petitioner brought the aforesaid vehicles within the State of Gujarat and the petitioner is liable to pay the tax from the date on which the petitioner has brought the aforesaid vehicles into State of Gujarat. Let the petitioner place the aforesaid appropriate material before the appropriate Authority within a period of four weeks from today and the same may be considered by appropriate Authority in accordance with law and on merits. If no material....