TaxTMI 
TaxTMI 
TaxTMI 
1994 (2) TMI 315
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....f it is superimposed on and a part of its weight is borne by the driving vehicle. These trailers in commercial parlance are called "semi trailers". The above trailers were imported by the petitioner, under an import licence from the Government of India subject to the following conditions: (a) The said semi-trailers' would be used only within the Dock area. (b) They would not be sold to any other party without the permission of the Government of India; (c) They would be re-exported after use, in a year. (d) No foreign exchange would be released by Government of India for this purpose. The trailers" imported by the petitioner termed as commercial trailers" have only four rear Wheels on one side and an arrange- ment on the other side to keep the said trailer or a semi-trailer in horizontal position by resting it on a stand. The uncontroverted position is that said trailers do not have any source of power and are not moveable except when they are attached to a tractor especially-made for the purpose which is termed as "articulated vehicle". The petitioner did not acquire any tractor of its own, as according, to it, the said trailers are used o....
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....articulated vehicles" and raised a demand of ₹ 87,20,965.50 with interest at the rate of two per cent per month on the petitioner. On 12Sept. 1986 a demand notice was accordingly issued by the Regional Transport Officer to the petitioner directing it to pay the above amount. The petitioners appealed to the Regional Commissioner, Maharashtra who dismissed the appeal and confirmed the demand raised by the Regional Transport Officer. Application for revision made to the Minister for Revenue, Government of Maharashtra (Transport Department) under Section 4A of the Bombay Motor Vehicles Tax Act was also rejected by order dated 10 March, 1988. Left with no other remedy under the Act, the petitioner approached this Court by filing the present writ petition. 2. The material facts of this case are not in dispute. The admitted position is that the petitioner, as the agents of the American Company, imported 58 trailers commonly known as "semi-trailers". The said trailers were neither registered under the Motor Vehicles Act nor any tax was paid in respect of them under the Bombay Motor Vehicles. Tax Act by the petitioner. Though the import was made in the years 1973 to 1....
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....d counsel, semi trailer is completely different and distinct from trailer and does not fall within the expression "trailer" as defined by clause (32) of Section 2 of the Motor Vehicles Act, 1939 and, as such, it will not fall within the definition of "Motor Vehicle" contained in clause (18) of Section 2 thereof. 3. I have carefully considered the rival submissions. Before dealing with the merits of the same, it would be expedient to set out the scheme of the Motor Vehicles, Act, 1939, the Bombay Motor Vehicles Tax Act. 1958 and the effect of the difference in some of- the provisions of the Motor Vehicles Act, 1939 and the Motor Vehicles Act. 1988 on the taxability of the specified variety of trailers known as "semi trailers" under the Bombay Motor Vehicles Tax Act, 1958. The Motor Vehicles Act, 1939 which was the law applicable during the material period, defines a motor vehicle in clause (18) of Section 2 thus: "(18) "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 chasis to which a body has not....
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....ans a motor vehicle to which a semi-trailer is attached." A comparative study of the definitions of the relevant expressions in the 1939 Act and the 1988 Act set-out above makes it clear that the definition of 'articulated vehicle' has been bifurcated into two parts. Earlier articulated vehicle was defined to mean a tractor to which a trailer is attached in such a manner that a part of the trailer is super-imposed on, and a part of the weight of the trailer is borne by the tractor. In the new definition instead of describing the trailer in the definition of articulated vehicle, the expression 'semitrailer' has been used and the semi-trailer has been defined in Clause (39) of Section 2 of the Motor Vehicles Act, 1988 which contains the same description of a trailer as was given in earlier in the 1939 Act in the definition of articulated vehicle itself. Thus, the introduction of the definition of semi-trailer and the change in the definition of articulated vehicle in the 1988 Act in effect has made no material change in the position under the 1939 Act and the 1988 Act. The change has assumed importance only because though in the definition of motor vehicle in th....
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....be permissive, limited, restricted or regulated by oral or written permission by tickets, passes or badges or on payment of fee. The use may be restricted generally or to particular purpose or purposes. What is necessary is that the place must be accessible to the members of public and be available for their use, enjoyment, avocation or other purpose." In the above case the controversy was whether the factory premises including the main road belonging to Tata Engineering and Locomotive Company Limited situated at Pimpri-Pune could be said to be public place within the meaning of Section 2(24) of the Motor Vehicles Act, 1939. It was in this context that the above observations were made and it was held that it was a public place. The ratio of the above decision clearly applies to the Bombay Dock Area and it has to be held to be public place within the meaning of Section 2(24) of the 1939 Act. 6. From the above discussion, it is clear that the petitioner, who was in possession of the trailers in question which were kept ready, capable and suitable for use" on public road, was liable to register the same as "motor vehicle" under Section 2(18) of the 1939 Act and t....
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....exercise of the Government is clear. It is intended to levy tax on one tractor and one trailer owned by one person and to exempt all other trailers owned by such person on fulfilment of certain requirements laid down for the purpose. Reference may be made in this connection to Chapter 5 of the manual of the Motor Vehicle Department of the Maharashtra State, Bombay, Part-II of which deals with registration of articulated vehicles. It provides for registration of articulated vehicle as a single unit. It is stated in para 5.2 of the said chapter that "it has been decided to treat an articulated vehicle meaning thereby a tractor and the trailer to be super-imposed on it as a single unit and register it as such". It has also been mentioned in the said para that where the owner of the trailer desires to use an additional trailer or trailers with an articulated vehicle, it would be necessary for the registering authority to record all the particulars of the additional trailers in the registration certificate of an articulated vehicle. It has been made clear in the said para that there is no limit on the number of trailers that can be so recorded for use with an articulated vehic....
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....aid Act- (a) the following classes of motor vehicles, and (b) the motor vehicles belonging to the following classes of persons: -- (a) Class of Motor Vehicles- (vi) Trailers registered and kept for use as alternate trailers of an articulated vehicle provided that such trailers are used with any one of the tractors as may be specified by the Registering Authority. It is clear from the above that both under the 1939 Act and the Taxation Act, a trailer of an articulated vehicle is also a trailer. The trailer itself does not become an articulated vehicle when used with an articulated vehicle, The contention of the respondents that a trailer can be treated as articulated vehicle goes counter to the very definition of 'articulated vehicle 'contained in Clause (I-A) of Section 2 of 1939 Act which defines it to mean "a tractor" to which a trailer is attached. A trailer which in the 1988 Act has been/ described as-"semi-trailer" is a trailer attached to a tractor in the manner specified therein. This clearly goes to show that the articulated vehicle is a particular type of tractor and not its trailer. It is only for the purpose of giving benefit to the own....