TMI Blog2006 (2) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... d rollers are motor vehicles within the meaning of sub-section (28) of section 2 read with section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. The excavator in question is mounted on iron plates made into chain such as caterpillar vehicle or a military tank. Such an excavator is used for excavating the earth and loading in lorries. The decisions in Central Coal Fields Ltd. v. State of Orissa [ 1992 (4) TMI 239 - SUPREME COURT] would categorically show that the apex Court itself had made a distinction between vehicles fitted with chain plates like caterpillars and military tank and others. The excavator referred to in Bose Abraham's case, was a motor vehicle fitted with inflated tyres and not chain plates like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reas Act, 1994. Learned single Judge allowed the writ petition(1) holding that the excavator in question is not a motor vehicle within the meaning of section 2(28) of the Motor Vehicles Act due to its distinguishing features compared to other types of excavators. Aggrieved by the same this appeal has been preferred by the State. 2. Sri Raju Joseph, Special Government Pleader (Taxes), referred to section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 and submitted that a reading of the definition would clearly show that there is no requirement as per the definition that a motor vehicle should have inflated tyres. Counsel submitted question as to whether excavator is moving on chain as in the case of military tank or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the chain mounting, it cannot be moved on road like excavator fitted with inflated tyres. Normally excavators fitted with military type of chain are brought by vehicle to the work site. Consequently, it cannot be said that it is a motor vehicle within the meaning of sub-section (28) of section 2 of the Motor Vehicles Act read with section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. 4. The scope of sub-section (28) of section 2 of the Motor Vehicles Act and also section 2(1)(j) of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 was considered by this court and apex Court on several occasions which requires no further reiteration. Apex Court in Bose Abraham's case [2001] 121 STC 614; [2001] 9 KTR 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 damage the roads. 5. Reference may also be made to the decision of the apex Court in Central Coal Fields Ltd. v. State of Orissa AIR 1992 SC 1371, wherein the apex Court held as follows: Pictures of various types of dumpers have also been sent to us which indicate prominently one factor that these dumpers run on tyres, in marked contrast to chain plates like caterpillers or military tanks. By the use of rubber tyres it is evident that they have been adapted for use on roads, which means they are suitable for being used on public roads. The above decisions would categorically show that the apex Court itself had mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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