TaxTMI 
TaxTMI 
2019 (9) TMI 1765
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....Delhi, when a machine called "Reach Stacker" reversed at a fast speed, in a rash and negligent manner into the claimant, causing him extensive injuries. The facts of the case are that on 05.09.2013, when the appellant/claimant had gone for "import custom clearance" in the course of his normal work i.e. assisting in clearance of consignments to a custom house agency; while standing on the premises of R-2, the said accident happened. The Inland Container Depot at Tughlakabad, New Delhi, is a place where container loads of goods are either brought in for export from Delhi to sea ports or otherwise the imported goods are brought in for further onward journey to the consignee warehouses. The containers are also re-stuffed for their optimal use. 7. The vehicle "Reach Stacker" is basically a contraption mounted on wheels and used for the sake of shifting containers from one place to the other. The container is lifted and carried from one part of the container depot to another part. For such shifting, roads have been laid in the Inland Container Depot which is stated to be approximately 10 sq km and has peripheral and other interconnecting roads to facilitate the movements of goods. Mov....
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....8) of the Act clearly shows that the exemption is confined only to those kinds of vehicles which are exclusively being used in a factory or in any closed premises. Thus, a vehicle which is not adapted for use upon the road, is only to be excluded. (emphasis supplied) 2. Government of A.P. and Another vs. Road Rollers Owners Welfare Association and Others,(2004) 6 SCC 210 5. Even otherwise, we cannot understand the reasoning of the High Court. Undoubtedly, a roadroller is meant for repairing roads. This itself shows that it is adapted for use on roads. A roadroller is not capable of being used off the road. Merely because its purpose is to repair roads does not mean that it is not suitable or not adapted for use on roads. We fail to understand from where the High Court concludes that the connotation of vehicle must mean a conveyance for carrying people or goods. The definition of motor vehicle does not so provide. Merely because a vehicle does not carry passengers or goods does not mean that it ceases to be a motor vehicle. So long as it is a vehicle, which is mechanically propelled, and is adapted for use on roads, it is a motor vehicle within the meaning of the Motor V....
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....d or suitable for use on roads and being motor vehicles per se, were liable to taxation on the footing of their use or kept for use on public roads. Para 7.... This Court reversed the decision of the Judicial Commissioner of Goa, Daman and Diu and relying upon the earlier decision of this Court in Central Coal Fields Ltd. v. State of Orissa [1992 Supp (3) SCC 133] held the mere fact that dumpers were used solely on the premises of the owner, or that they were in closed premises, or permission of the authorities was needed to move them from one place to another, or that they are not intended to be used or are incapable of being used for general purposes, or that they have an unladen and laden capacity depending on their weight and size, is of no consequence for, dumpers are vehicles used for transport of goods and thus liable to pay a compensatory tax for the availability of roads for them to run upon commission. Para 8..... It appears that the reasons which impelled the manufacturer to give the certificate that the vehicles are not meant for plying on highways are- (i) Culverts and bridges on highways are generally not designed to take c....
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....looks as under: [https://www.jcbcea.com.au/2018/09/jcb-hydradig-wheeled-excavator-improvesefficiency-and-safety/] 11. The court would note that in Western Coalfields Limited v/s State of Maharashtra and Another (2016) 11 SCC 613, the Supreme Court has applied the following test and has held that an excavator is a motor vehicle. The present contraption known as "Reach Stacker" meets the test and is also mounted on a chassis with four wheels and moves around from one end of the container depot to the other end of carrying huge container loads on road. The crane which lifts the container cannot do so by itself and would be of no use unless it is fitted to the chassis which is mounted on wheels, to move the container from one place to the other. The contraption to be prepared has been adapted and made suitable to be run and used on roads. Therefore, it meets the basic requirement and definition of motor vehicle under section 2(28) of the Act. The fact that it was being used in an enclosed area- i.e. the restricted area of the Inland Container Depot, would not make any difference to its identity and classification as a motor vehicle. In any case it was running on its wheels on a road....