TaxTMI 
TaxTMI 
1992 (4) TMI 239
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.... land in that State for the purpose. They have earmarked or enclosed these areas by various means, such as putting up of boundary pillars, erection of check-gates, digging of trenches, etc. They have also constructed approach roads in those areas to facilitate their mining operations. No member of the public is allowed to enter those lease-hold premises without prior permission. In order to carry out their activities the appellants put to use machinery within their lease-hold areas, of a variety. But instantly we are concerned directly with two of them, i.e., Dumpers of various denominations, and Rockers, which seemingly are similar to Dumpers but are heavier than those. Dumpers and Rockers, are known to carry bulk goods, building materials, mining products, agricultural and forestry products, earth, bricks, concrete, mortar, etc., their structure being of a simple design and easy to handle. Tripping is performed by releasing the locking device retaining tipping body. The Dumper requires no more than a few seconds for the emptying of its tipping body and gives no trouble to the driver when being operated on uphill or downhill roads, with its load with its load unbalanced or when th....
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....ction 6, the definition of `Motor Vehicle' referred to the definition of `Motor Vehicle' under the Act. The point which arose in Bolani Ores case was; whether the legislature had intended to incorporate the definition of the expression `Motor Vehicle' under the Act, as it then existed, or as it may exist from time to time? It would facilitate understanding to juxtapose the pre-amendment provision and the post-amendment provision:- Section 2(18) before amendment. Section 2(18) after amendment by Act 100 of 1956 "motor vehicle" means any Mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or used solely upon the premises of the owner. "motor vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon....
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....it to be driven only by a person who holds a licence." Anticipating a spate of refund applications as a result of Bolani Ores case the Governor of the State of Orissa promulgated an Ordinance on 11.2.1975 known as the Orissa Motor Vehicles Taxation Laws (Amendment) Ordinance, 1975. The purpose of the same was not only to kill the demand for refund of tax but also to keep exigible tax under the Taxation Act and that too with retrospective effect. Section 2(c) of the Taxation Act defining `motor vehicle' was, therefore, substituted by making the following provision:- "Notwithstanding anything in any judgment or order of any Court, `Motor Vehicle' means any mechanically propelled vehicle adapted for use upon roads whether the power is of propulsion transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of special type adapted for use only in a factory or in any other enclosed premises." It is plain and clear that the object of the afore- amendment was to legislate retrospectively on the subject directly instead of b....
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.... had even been laid that these vehicles could not operate on public roads, the contention of the appellants that the vehicles were not liable for taxation being not adapted or fit or suitable for use on the roads was devoid of merit. The High Court also held that the amending Taxation Act was within the legislative competence of the State legislature, which was empowered to impose taxes, regulatory and compensatory in nature, no vehicles which are suitable for use on public roads. The challenge to retrospectivity of the impugned Act was also turned down. Learned counsel for the appellants in these appeals have not challenged the view of the High Court regarding vires of the impugned Act before us or to its retrospectivity but have addressed us only on the fact situation to contend that the Dumpers (with includes Rockers) are vehicles not adapted for use upon roads and, therefore, they are outside the scope of Section 2(b) of the impugned Taxation Act, 1975 and hence not within the ambit of the charging Section. Section 3(1) provides that subject to the other provisions of the Act, on and from the date of commencement of the Act, there shall be levied on motor vehicles, used or kep....