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TMI Blog2001 (2) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... e Kerala High Court petitions under article 226 of the Constitution were filed challenging the exigibility of excavators and road rollers to tax under the Act. The facts stated are as follows: The Entry Tax Act came into force on July 5, 1994. Under section 3, tax is levied and collected on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988, at such rate or rates as may be fixed by the Government by notification. Constitutional validity of the Entry Tax Act was challenged before the High Court of Kerala but was upheld. 2.. The Entry Tax Act defines a "motor vehicle" as is defined under the Motor Vehicles Act, 1988. The High Court was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as excavators are used in an enclosed area while road rollers are used for the purpose of making road and not as a vehicle on road; (iii) incidence of payment of entry tax before the registration is not proper. 4.. In support of the first contention, the learned counsel for the appellant relied upon the decision of this Court in Bolani Ores Ltd. v. State of Orissa (1974) 2 SCC 777, wherein this Court dealt with dumpers, rockers and tractors. In Central Coal Fields Ltd. v. State of Orissa (1992) Supp. 3 SCC 133, and again in Goodyear India Ltd. v. Union of India (1997) 5 SCC 752, the position has been clarified. The learned counsel also relied upon the decision in Diamond Sugar Mills Ltd. v. State of Uttar Pradesh [1961] 3 SCR 242 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Constitution is entry of goods into a local area for sale, use or consumption therein. The essential features thereof being: (i) the entry of goods into a definite local area; (ii) the goods must be for the purpose of consumption, use or sale therein. 6.. Section 2(j) of the Act defines "motor vehicle" to mean a motor vehicle as defined in section 2(28) of the Motor Vehicles Act, 1988 (Central Act 59 of 1988). Subject to the provisions of the Act, section 3 of the Act enables the levy and collection of tax on the entry of any motor vehicle into local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act at such rate as may be fixed by the Government. Therefore, in order to attract t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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