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2005 (9) TMI 644 - SC - Indian LawsMotor Vehicle Claim - Whether the taxation authority under the Karnataka Motor Vehicles Taxation Act, 1957 was right in taxing the "tractor-trailer" as a separate and distinct vehicle, different from a tractor and denying exemption sought by the appellant u/s 16 of the said 1957 Act on the ground that the tractor-trailer was a distinct category of "goods carriage" requiring permit u/s 66 of the Motor Vehicles Act, 1988 - HELD THAT:- Section 2(28) is a comprehensive definition of the words "motor vehicle". Although, a "trailer" is separately defined u/s 2(46) to mean any vehicle drawn or intended to be drawn by motor vehicle, it is still included into the definition of the words "motor vehicle" u/s 2(28). Similarly, the word "tractor" is defined in section 2(44) to mean a motor vehicle which is not itself constructed to carry any load. Therefore, the words "motor vehicle" have been defined in the comprehensive sense by the legislature. Therefore, we have to read the words "motor vehicle" in the broadest possible sense keeping in mind that the Act has been enacted in order to keep control over motor vehicles, transport vehicles etc. A combined reading of the aforestated definitions under section 2, reproduced hereinabove, shows that the definition of "motor vehicle" includes any mechanically propelled vehicle apt for use upon roads irrespective of the source of power and it includes a trailer. Therefore, even though a trailer is drawn by a motor vehicle, it by itself being a motor vehicle, the tractortrailer would constitute a "goods carriage" u/s 2(14) and consequently, a "transport vehicle" u/s 2(47). The test to be applied in such a case is whether the vehicle is proposed to be used for transporting goods from one place to another. When a vehicle is so altered or prepared that it becomes apt for use for transporting goods, it can be stated that it is adapted for the carriage of goods. Applying the above test, we are of the view that the tractor-trailer in the present case falls u/s 2(14) as a "goods carriage" and consequently, it falls under the definition of "transport vehicle" u/s 2(47) of the M.V. Act, 1988. In the present matter, we were concerned with taxing of tractor-trailer unit and not with the question as to whether such a vehicle would fall under item 3 or 10 of part B of the schedule to the Taxation Act. Hence, we are not required to go into that question. Accordingly, we find no infirmity in the impugned judgment and consequently, we dismiss this civil appeal with no order as to costs.
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