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TMI Blog2006 (2) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of section 2(28) of the Motor Vehicles Act, 1988 read with section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 and therefore would fall under entry 1 of the Schedule to the Kerala Tax on Entry of Goods into Local Areas Act, 1994 and is liable to tax under section 3 of the said Act. Original petition was preferred by the respondent herein seeking a writ of certiorari to quash exhibit P8 order passed by the third respondent holding that the excavator owned by the petitioner is a motor vehicle and liable to pay entry tax as per the Kerala Tax on Entry of Goods into Local Areas Act, 1994. Learned single Judge allowed the writ petition(1) holding that the excavator in question is not a motor vehicle within the meani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Bose Abraham's case [2001] 121 STC 614; [2001] 9 KTR 336, the apex Court was dealing with the case of a different type of excavator running on inflated tyres. Counsel also referred to the decision of the apex Court in Bolani Ores Ltd. v. State of Orissa [1975] 2 SCR 138; AIR 1975 SC 17, and submitted that a vehicle which merely moves from one place to another need not necessarily be a motor vehicle within the meaning of section 2(28) of the Act. Counsel referred to exhibit P5 photograph of the hydraulic excavator and submitted that it is not meant for use on road. Counsel submitted because of the chain mounting, it cannot be moved on road like excavator fitted with inflated tyres. Normally excavators fitted with military type of cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld then arise, are dumpers, rockers and tractors suitable or fit for use on roads? It is not denied, that these vehicles are on pneumatic wheels and can be moved about from place to place with mechanical power. The word 'vehicle' itself connotes that it is a contrivance which moves. A vehicle which merely moves from one place to another need not necessarily be a motor vehicle within the meaning of section 2(28) of the Act. It may move on iron flats made into a chain such as a caterpillar vehicle or a military tank. Both move from one place to another but are not suitable for use on roads. It is not that they cannot move on the roads but that they are not adapted, made fit or suitable for use on roads. They would, if used, dig and da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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