TMI Blog2011 (7) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... h dues shall also carry simple interest at the rate of 9% from the date of tax liability arose till actual payment. - SPECIAL CIVIL APPLICATION No. 11848 of 2005 With SPECIAL CIVIL APPLICATION No. 2538 of 2009 With SPECIAL CIVIL APPLICATION No. 2539 of 2009 With SPECIAL CIVIL APPLICATION No. 8620 of 2002 With SPECIAL CIVIL APPLICATION No. 15271 of 2003 With SPECIAL - - - Dated:- 15-7-2011 - Akil Kureshi And Sonia Gokani,JJ. For Petitioners : MR KS NANAVATI(SR.ADV.),MR MIHIR THAKORE(SR.ADV.),MR NV ANJARIA, MR RC KAKKAD, MR JV JAPEE, MR BM MANGUKIYA, MRS.MAUNA M BHATT, MR NIRAV C THAKKAR, MR RB DAVE, MR UMESH A TRIVEDI, MR BT RAO, MR HP RAVAL, MR ASIM PANDYA, MRS NILDHARA I DESAI, MR TANVISH U BHATT, MR VIPUL S MODI, MS BELA A PRAJAPATI and MR BHARAT JANI For the Respondents : MR KB TRIVEDI, ADVOCATE GENERAL with MS SANGEETA VISHAN,ASST.GOVERNMENT PLEADER JUDGMENT (Per : Honourable Mr. Justice Akil Kureshi) 1. In this group of petitions, though there are certain factual differences in different petitions, statutory provisions and law applicable are common. We have, therefore, grouped these petitions for hearing them together. Having herd the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to motor vehicle tax. In particular, order dated 28.4.2003 was passed by the Appellate Authority and the Regional Transport Commissioner demanding motor vehicle tax from the petitoenrs and its crawler crane TFC 280 which was intercepted at Bhilad check-post. By further order which is also impugned in this petition dated 10th June 2005, Revisional Authority, i.e. Joint Secretary to the Government of Gujarat, dismissed the revision petition filed by the petitioners against the order of the Regional Transport Commissioner dated 28.4.2003. 6. It is the case of the petitioners that the 3crawler crane or the vehicle in question is a chain mounted crane fitted with a boom of high-lift capacity which is ideal for repeated lifting and slewing from a medium to long term set up position. These cranes cannot be transported as a single unit and have to be dismantled completely before they can be shifted from one place to another. These cranes are so gigantic that they cannot be plied on the roads. They are also not fitted with wheels and are mounted on chains. It is the case of the petitioners that the word 'crawler' itself indicates that the machine can only crawl and cannot travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R B Division, Gandhinagar wherein it was stated as under: With reference to your letter dated 6.6.2003 quoted under reference, for permissions for travel Crawler Crane No.9310 from Bhilad, border to L and T Hazira via Vapi, Valsad, Navsari, Pulsana, Hazira, it is to inform you that travel of Crawler Crane on road damages the road surface and hence, permission is not granted. Moreover, Crawler crane is not meant for plying on the Roads. However, it should be travel on road only on trailers and not on its own power. The petitioners have placed heavy reliance on the different certificates issued by the manufacturer or supplier of the vehicles indicating that such vehicles are not roadworthy. In particular our attention is drawn to a communication dated 20th March 2003 from one Liebherr-Werk Ehingen GMBH, in which, with respect to question of using rubber pads on crawler chains it was conveyed as under: 1. Crawler cranes are basically for use at sites and we do not find any justification or need of rubber pads on the crawlers. We are the world leader in Crane technology and manufacture Crawler Cranes upto 1200 ton capacity. This is the first time we have received such re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, factory or mines other than road network. ● It is equipped to travel on public roads on its own power. ● When it has to travel on public roads, it must be equipped with rubber pads on the crawlers, so that the road may not be damaged by the crawlers. The rubber pads should be provided by the manufacturers, same may please be ensured from manufacturers. Looking to the above observations for provisions of Rule 2(ca) of the Central Motor Vehicle Rules, 1989, we are of the opinion that the crawler type crane, dumper or motor grader can be classified as construction equipment vehicle. 10. On the basis of above factual aspects, learned counsel Shri K.S.Nanavati leading the arguments on behalf of the petitioners drew our attention to the statutory provisions. It was pointed out that though term 'motor vehicle' has not been defined in the Tax Act, by virtue of section 2(10) of the Tax Act, definition of the term 'motor vehicle' as contained in section 2(28)of the MV Act is adopted. He, therefore, focused the arguments on the question whether the vehicles in question would be covered within the meaning of 'motor vehicle' under section 2(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the words is adapted for use have the same connotation as is suitable or is fit for use on the roads. 24. The question would 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 S. 2 (18) 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 damage the roads. It is contended that the dumpers or rockers are very heavy and though they can move on roads they would damage the roads and, therefore, they are not suitable for use on roads. To substantiate this proposition the appellants have produced before us certain notifications issued by the State of Orissa under whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions run on rubber mounted tyres and in fact they are used on the road on regular basis, such as, dumpers, road rollers, excavators, etc. and by no stretch of imagination, can it be stated that these vehicles are not motor vehicles. Learned Advocate General relied on several decisions of this Court as well as the Apex Court in support of his contentions. 15. Learned Advocate General placed reliance on the decision in the case of Travancore Tea Co. Ltd. v. State of Kerala, (1980) 3 SCC 619 in which the decision of the Apex Court in the case of Bolani Ores (supra) was distinguished. Reliance was placed on the decision in the case of Central Coal Field v. State of Orissa, 1992 Supp (3) SCC 133 wherein also, the decision of the Apex Court in the case of Bolani Ores (supra) came up for consideration. The Apex Court ruled that Dumpers, Rockers with rubber tyres, though used for transporting goods within the enclosed factory premises were nevertheless adaptable and suitable for use on public roads, were motor vehicles. Reliance was placed in the case of Union of India v. Cowgule and Co. Pvt. Ltd., 1992 Supp (3) SCC 141 wherein also, distinguishing the decision in the case of Bolani O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty- five cubic centimeters. As per section 2(28) of the MV Act, any mechanically propelled vehicle adapted for use upon roads whether power of propulsion is transmitted thereto from an external or internal source, including a chassis to which a body has not been attached and a trailer, would be motor vehicle unless as provided in the later portion of the definition, a vehicle is excluded on account of its running upon fixed rails or on account of the vehicle being a special type adapted for use only in a factory or in any other enclosed premises or being a vehicle having less than four wheels fitted with engine capacity not exceeding twenty-five cubic centimeters. We will advert to this definition of the term 'motor vehicle' at greater length later. However, at this stage, we may notice that principally for each category of vehicle to be judged by us in this group of petitions, two aspects would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e between perpendicular planes enclosing the extreme points, shall not exceed 3 metres while in the travel mode andsuch construction equipment vehicle 138 shall be painted by yellow and black zebra stripes on the portion of the width that exceeds 2.6 metres] on the front and rear sides duly marked for night time driving/parking suitably by red lamps at the front and rear: Provided that the zebra stripes need not be used on attachments. (2) The overall length of a motor vehicle other than a trailer shall not exceed-- (i) in the case of motor vehicle other than transport vehicle having not more than two axles, 6.5 metres; (ii) in the case of transport vehicle with rigid frame having two or more axles, 12 metres; (iii) in the case of articulated vehicles having more than two axles, 16 metres; (iv) m the case of truck-trailer or tractor- trailer combination, 18 metres; (v) in the case of 3 axle passenger transport vehicles, 15 metres; (vi) in the case of single articulated (vestibule type) passenger transport vehicle, 18 metres (Please see the conditions given in note below); (vii) in the case of double articulate passenger transport vehicles, 25 metres (Please ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with pneumatic tyres or solid rubber tyres. (2) The pneumatic tyres of a motor vehicle including agricultural tractor and its trailer shall be kept properly inflated and in good and sound condition. (3) For the purpose of sub-rule (2), a tyre shall not be deemed to be of good and sound condition if-- (i) any of the fabric of its casing is exposed by wear of the tread or by any unvulcanised cut or abrasion in any of its parts; or (ii) it shows signs of incipient failure by local deformation or swelling; or (iii) it has been patched or repaired by an outside gaiter or patch other than a vulcanise drepair; (iv) the Non-Skid Depth (NSD), shall not be less than 0.8 mm in the case of two wheeler and three- wheeler and 1.6 mm in the case of other motor vehicles, below the Tread Wear Indicator (TWI) embedded in tyres at the time of manufacture: Provided that the requirement specified in clause (iii) shall not apply to a temporary repair effected to enable the vehicle to be moved to the nearest place where the tyre can be repaired or replaced: Provided further that where a motor vehicle, other than road roller or track laying vehicle, is not fitted with pneumatic tyr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve changes. The Court, therefore, observed as under: 10. Before concluding, we would refer to a contention raised by the learned counsel based on the decision of this Court in Bolani Ores Ltd. v. State of Orissa, (AIR 1975 SC 17) (supra). The plea of the learned counsel is that the words motor vehicle should be understood as defined by Sec. 2 (18) of the Motor Vehicles Act 1939 and exclude from taxation motor vehicles used solely upon the premises of the owner. As the vehicles with which we are concerned were claimed to have been kept for use solely in the premises of the company, it was contended that the vehicles are not exigible to tax. This Court in the decision cited was dealing with the Orissa Motor Vehicles Taxation Act, 1930. Section 2 (c) of the Orissa Taxation Act adopted the definition of Motor Vehicle Act as found in Motor Vehicles Act, 1914. The Motor Vehicles Act, 1914 was repealed and replaced by the Motor Vehicles Act, 1939. The definition of 'motor vehicle' in Sec. 2 (18) of the Motor Vehicles Act, 1939 excluded motor vehicles used solely upon the premises of the owner. The Orissa Motor Vehicles Taxation Act was amended and Orissa Amendment Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded definition on the date when the Taxation Act came into force exempted only motor vehicles which are of a special type adopted for use only in a factory or in any other enclosed premises. This amended definition will have to be read into the Taxation Act which was enacted subsequent to the date of the amendment of the definition of 'Motor Vehicle' by Act 100 of 1956. In this view we fell that the decision in Bolani's case (supra) will not be of any assistance to the learned counsel for the appellants. 21. In the case of Central Coal Field (supra), the decision in the case of Bolani Ores (supra) was noticed. The Apex Court taking note of the definition of the term 'motor vehicle' in section 2(18) after its amendment, which provides for exclusion of vehicle of special tyres adapted for use only in a factory or in other enclosed premises, held that the dumpers with rubber types used for transporting goods within the enclosed premises were motor vehicles. The Apex Court was of the opinion that the vehicle being adaptable and suitable for use on public roads irrespective of their and speed restriction were nevertheless motor vehicles. It was observed that by u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 tractor- trailer would constitute a goods carriage under Section 2(14) and consequently, a transport vehicle under Section 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 under Section 2(14) as a goods carriage and consequently, it falls under the definition of transport vehicle under Section 2(47) of the M.V. Act, 1988. 24. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Co. Pvt. Ltd., 1992 Supp (3) SCC 141 : (1992 AIR SCW 1373). In this case an argument had been advanced that the dumpers are used only in mining operation within the mining area and are not actually used on roads nor are suitable for use on roads and, therefore, are not taxable. The Judicial Commissioner of Goa, Daman and Diu accepted the contention and allowed the appeal. Union of India had come up in appeal to this Court. 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 Suppl (3) SCC 133 : (1992 AIR SCW 1366) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nguage substantially different from which came up for consideration before the Apex Court in Bolani Ores (supra). These differences have been noted in subsequent judgments. Over a period, from the concept of vehicle being suitable for use on road, theory of normally capable of being used on road, the liberal interpretation of the term 'motor vehicle' under section 2(28) of the Act has been propounded by the Apex Court in subsequent judgments. In the case of Chief General Manager Jagannath Area (supra) it was also observed that merely because the vehicle's dimensions exceed those specified in rule 92 and 93 of the Central Motor Vehicles Rules, that by itself would not be sufficient to get the vehicle out of the term 'motor vehicle' as defined in section 2(28) of the Act. 33. From the above, following broad propositions can be culled out. i) For a vehicle to be a motor vehicle within the meaning of section 2(28) of the Act, what is necessary to be seen is whether it is adapted to use on the road; ii)To judge such adaptability, size, dimensions, weight, use that the vehicle is normally put to are some of the factors which would be relevant. iii)If on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles where without further inspection and inquiry, it would not be possible to judge whether they satisfy the test of vehicles being adapted for use on road and even if so, can be categorized as special type of vehicles adapted for use only in factory or in enclosed premises. To such type of vehicles, further inquiry shall have to be carried out by the respondents before holding that the vehicles are exigible to road tax. 35. We would now take up each category of vehicles for consideration on the basis of the observations made hereinabove. For familiarizing ourselves with the equipments we have accessed from the Internet useful information in respect of each category of vehicle, which will be described hereinafter individually category-wise. At the first instance, we would like to take up consideration of certain kinds of Crawler Cranes which can be grouped together looking to the dimensions. 1. Crawler Cranes Crawler cranes are multipurpose lifting equipments. It can be used for general erection. More so, as construction projects are becoming more complicated in sizes, like refineries, power plants and other industrial projects, role of crawler cranes are gaining f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the initial construction of paper machines because they facilitate installation of the heavy cast iron paper drying drums and other massive equipment, some weighing as much as 70 tons. 3. Truck-mounted crane A crane mounted on a truck carrier provides the mobility for this type of crane. Generally, these cranes are able to travel on highways, eliminating the need for special equipment to transport the crane. When working on the jobsite, outriggers are extended horizontally from the chassis then vertically to level and stabilize the crane while stationing and hoisting. Many truck cranes have slow-travelling capability ( a few miles per hour). Truck cranes range in lifting capacity from about 14.5 short tons (12.9 long tons;13.2 t) to about 1,300 short tons (1,161 long tons; 1,179 t). 36. Crawler cranes marked in 'A' category These cranes are not mounted on rubber tyres propelling the vehicle. They are chain mounted vehicles. They are used in factory premises for construction, erection of towers and such other related activities. These cranes have boom of varying length. Details regarding the dimensions, such as, height, width, length weight, lifting cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery, rubber paddings are available at all. The manufacturers have stated that no such padding are available or even possible to supply. Further, the whole approach is erroneous. Idea is to find out if the vehicle is adapted to use on road and not find ways to make suggestions for modification in the vehicle by which it can be driven on the road so that it can be categorized as a motor vehicle. In fact, it is stated that these vehicles are never moved from one place to another in its full size and shape. Some of the vehicles are rarely ever moved. Those which are moved are invariably dismantled and and they are transported through trucks. Transportation of one such machine would require at least 10 to 15 trucks and in some cases it would require 60 trucks to carry different parts of these machines. Considering the massive size of the vehicles, and their self weight as also considering that they are not fitted with rubber tyres, but are fitted with chain mounted vehicles, considering that their speed does not exceed 2 k.ms. per hour and all other attendant facts and circumstances, we are of the opinion that from the very face of it, they are machines which cannot be stated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch inspection, if it can be so called, report was submitted which was made to include all vehicles. In a matter of this nature where great details and technical requirements would have to be gone into, all vehicles cannot be treated identically. We are of the opinion that each vehicle or at least category of each vehicle shall have to be inspected individually by the RTO Authorities before coming to the conclusion that the vehicle in question can be said to be adapted for use on road bearing in mind the observations made hereinabove. We may also note that in the report, the main thrust was that the vehicles were construction equipment vehicles. Only on that ground, they were treated as motor vehicles. In our view, real inquiry would be whether a vehicle is adapted for use on road and even if so, whether it is a special type of vehicle adapted only for use in factory or in any other enclosed premises. On the basis of findings on these issues, answer whether the vehicle is a motor vehicle or not can be had. We may notice that in the report, finding that the vehicle was chain mounted, it was observed: When it has to travel on public roads, it must be equipped with rubber pads on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in mind the observations made in this order. 41. After taking care of all crawler cranes involved in these group of petitions, we may now advert to other vehicles involved. Backhoe loader A backhoe loader, also called as a loader backhoe, digger, or colloquially shortened to backhoe, is a heavy equipment vehicle that consists of a tractor fitted with a shovel/bucket on the ground and a small backhoe on the back. Due to its ( relatively) small size and versatility, backhoe loaders are very common and one of the most popular vehicles in urban engineering and small construction projects such as building small house, fixing urban roads, etc.), small demolitions, light transportation of building materials, powering building equipment, digging holes/excavation, landscaping, breaking asphalt, and paving roads. History The backhoe loader was invented in the UK in 1953 by Joseph Cyril Bamford, founder of J.C.Bamford (JCB), by equipping a farm tractor with both a backhoe and a front-mounted loading bucket. Although based on a tractor, a backhoe loader is almost never called a tractor when both the loader and the backhoe are permanently attached. In Britain and Ireland the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial, rock, sand, and woodchips) into or onto another type of machinery ( such as a dump truck, conveyor belt, feed-hopper, or railcar). Heavy equipment front loaders A loader ( also known as : bucket loader, front loader, front, end loader, payloader, scoop loader, shovel, skip loader, and/or wheel loader) is a type of tractor, usually wheeled, sometimes on tracks, that has a front mounted square wide bucket connected to the end of two boom(arms) to scoop up loose material from the ground, such as dirt, sand or gravel, and move it from one place to another without pushing the material across the ground. A loader is commonly used to move a stockpiled material from ground level and deposit it into an awaiting dump truck or into an open trench excavation. The loader assembly may be a removable attachment or permanently mounted. Often the bucket can be replaced with other devices or tools-for example, many can mount forks to lift heavy pallets or shipping containers, and a hydraulically-opening clamshell bucket allows a loader to act as a light dozer or scraper. The bucket can also be augmented with devices like bale grappler for handling large bales of hay or straw. Lar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es adapted only for use in factory or closed premises. These vehicles are, therefore, held to be motor vehicles. Mobile cranes generally operate via a truss/boom from which end a hook is suspended by wire rope and sheaves. The wire ropes are operated by whatever prime movers the designers have made available, operating through a variety of transmissions. Steam engines, electric motors and internal combustion engines (IC) have all been used. Older cranes' transmissions tended to be clutches. This was later modified when using IC engines to match the steam engines max torque at zero speed characteristic by the addition of a hydrokinetic element culminating in controlled torque converters. The operational advantages of this arrangement can now be achieved by electronic control of hydrostatic drives, which for size and other considerations is becoming standard. Some examples of this type of crane can be converted to demolition crane by adding a demolition ball, or to an earthmover by adding a clamshell bucket or a dragline and scoop, although design details can limit their effectiveness. 45. Motor Grader The motor graders is primarily a machine used in the construction a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is a powered industrial truck used to lift and transport materials. The modern forklift was developed in 1920. The forklift has since become an indispensable piece of equipment in manufacturing and warehousing operations. Design types The following is a list of the more common lift truck types. It is arranged from the smallest type of lift to largest: * Hand Pallet truck * Walkie low lift truck ( powered pallet truck, usually electrically powered) * Rider low lift truck * Towing tractor * Walkie stacker * Rider stacker * Reach truck ( small forklift, designed for small aisles,usually electrically powered, so-named because the forks can extend to reach the load) * Electric counterbalanced truck * IC counterbalanced truck * Sideloader * Telescopic handler * Walkie Order Picking truck * Rider Order Picking truck ( commonly called as Order Picker ; like a small forklift, except the operator ridesup to the load and transfers it article by article) 48. Dimensions of these machines are mentioned in individual petitions,however, broad details of these machines make them exigible to the tax for being motor vehicles. Drilling Machine A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... These vehicles are treated to be motor vehicles. 50. Excavator: (a) Crawler Excavator A crawler excavator (crawler digger) is a designed vehicle to dig or move large objects. It is widely used in construction work, such as digging of trenches, holes, foundations; handling material, moving earth, demolition, dredging, etc. Many other attachments are always adapted to crawler excavator (crawler digger) for boring, ripping, crushing, cutting, lifting, and so on. (b) Wheel Excavator Wheel excavator (wheel digger) is the combination of the latest advanced hydraulic technology, electrical system and structural engineering. (c) Compact Excavator The excavator, which is also called digger, is mainly make up of boom, bucket and cab on a rotating platform. There are compact excavators (or mini excavators) and heavy duty excavators, depending on the size. It is usually equipped with loaders and bulldozers, and the wheeled, compact and some medium sized (11 to 18 tone) excavators have a backfill (or dozer)blade. This kind of engineering machinery and construction equipments are widely used to level or push material back into a hole. In the construction site, its main work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the drilling of offshore exploratory oil wells. Some of the different types of drilling rigs include: Land rig Drilling barge Jack-up Submersible rig Semisubmersible rig Drillship Conclusion:- As mentioned in the individual petitions Drilling Rigs fall into Category 'C' necessitating further inquiry before they are held exigible to the tax. 53. Bulldozer (Dozer) (a) Wheeled Bulldozer The wheel bulldozer, which is also called wheel dozer, is a kind of commonly used construction machinery. The principle of the machine work is to push outfitted dozer blades by essentially tractors, so as to clearing and grading land or paving the roads. These machines use a drive system of military industry technology, which is of big tractive force, high efficiency and good performance. It is with full hydraulic articulated steering and all wheel drive. (b) Crawler Bulldozer This crawler bulldozer (crawler dozer) has traction mechanism like that of semi-rigid suspension car. Crawler bulldozer is powered by diesel engines, which makes the work energy efficiency, low-pollution. Use: This kind of machine is a very commonly used earthmoving equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 'B' category and being motor vehicles are exigible to the road tax. Special Civil Application No. 2538 of 2009 Description of vehicles along with specifications Conclusion:- Vehicle at serial No. A falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. Vehicles at serial Nos. B to D fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.908 of 2004 The petitioner company challenged the apprehended illegal detention of 4600 Series 3 Crane with Ringer Attachment. When the machine was proposed to be brought to the State of Gujarat and was entering through Palanpur for a project site at Hazira, they were stopped for collection of taxes. It is the say of the petitioner that the machine is so huge that it requires minimum 66 trailers to keep it in dismantled condition. Description of the equipment: 350 S.Ton Manitowoc 4600 series 3 crane with Ringer attachment along with all available accessories and spares in ' As is basis'. Ex. Mazagon Dock Limited, Mangalore Yard. Conclusion:- This vehicle falls under 'A' category and is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. It is only for the purpose of deciding as to whether the machine is exigible to the tax. Conclusion : This vehicle falls under 'B' category and being motor vehicle is exigible to road tax. SCA No. 6351 of 2004 The petitioner is carrying out mining work on contract basis by using equipments like Hydraulic Excavator in various parts of the country. It is used in enclosed premises for mining. It is the averment of the petitioner that the equipment does not fall under the definition of Motor Vehicles Act, 1988 and the rules framed thereunder. It is further averred that the petitioner received a new contract from Gujarat Heavy Chemicals Limited (Lignite Division) for excavation of Lignite at its mines situated in Khadsaliya village in Bhavnagar. The petitioner transported Hydraulic Excavator CK 300 (L T make) by loading the same in the trailer bearing registration No HR-69-2254. It is also the say of the petitioner that the equipment was to be used in Gujarat for a limited period of 60 days only. While it was on its way from Chandrapur district of Maharashtra to Bhavnagar, at Chhota Udepur check post in Vadodara district, the trailer along with the said equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bar 10940 kgs. M034576 (No.9) 5 Terx 72-71 25/09/1980 AL-8910 L-491 H 2484 15934-00 Loader(No.3) 6 Coles Crane 28/09/1985 211388 - 21585 26784-00 19660 kgs. Total(B) 106454-00 Grand Total 232922-00 (A+B) (C) List of Dumpers scrapped sold at Mines: Sr.No. Equipment Date of Engine No. Chassis No. M/C Sr.No. Purchase/ weight of equipment 1 HM Tarex R-35 Unit 29/10/1982 25130178 H5236F No.H.5240 27500 kgs. 2 HM Tarex R-35 Unit 29/10/1982 25130181 H 5241 F No.H5241 27500 kgs. 3 HM Tarex R 35 Unit 02/11/1982 25130176 H 5243 F No.H5242 27500 kgs. 4 BEML Haulpack 01/12/1981 25122984 LCF 12490 CFA 1229 21888 kgs. CFA15AT (D) Scrapped Equipment at Plant since 1998: Sr.No. Equipment Date of Engine No. Chassis No. M/C Sr.No. Purchase/weight of equipment 1 WA-200-1 18/03/1994 Z103750027 3 AG G 10324 Loader -25911 10324 (No.5) 2 WA-200-1 26/05/1994 Z- 30610333 G 10333 Loader 10940 kgs 103750034-(No.6) 25198 3 P H Crane 19680 kgs 571922 1358 8475 (Truck Mounted) M/s. Hindustan Motors Limited, Earth Moving Equipment Division, Madras, is manufacturing Heavy Earth moving machineries for use in mining industries. Rear dumper of 25 Tons, 35 Tons, 50 Tons, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unted on equalized front axle. The Rear tyre 9.00x 20-04 Nos. with equalizer beam ensures a good adherence even on the most irregular grounds. Conclusion:- This vehicle falls under 'B' category and being motor vehicle is exigible to the road tax. SCA No.1917 of 2004 It is the say of the petitioner that the petitioner was awarded a contract of Gujarat Industries Power Company Limited at its Vastan Mines for the work of Removal of Overburden/Lignite Excavation Work at Mangrol, district: Surat by use of heavy earth moving machinery. The petitioner originally acquired 9 (numbers) of Euclid Rear Dumber from the National Hydraulic Power Corporation Limited at Faridabad. They were used for carrying out the work at Jiral Lignite Mine in District Badmer and as this contract at District: Surat was awarded to the petitioner, it required four dumpers, which were loaded in trailers and while entering Gujarat through District: Palanpur, they were demanded tax and penalty. It is the say of the petitioner that in no manner, the equipments could be called motor vehicles and they not being vehicles are not exigible to road tax. Description of Vehicles (Specifications) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type of Make/ Length Width Height Capacity Date of Remarks machine Mod Commission 1 Dumper HM 1035 8140 3950 3950 35 Tonnes 12.12. In Use 1985 2 Dumper HM 1035 8140 3950 3950 35 Tonnes 16.12. Not in use 1985 3 Dumper HM 1035 8140 3950 3950 35 Tonnes 31.03. In use 1987 4 Dumper HM 1035 8140 3950 3950 35 Tonnes 31.03. In use 1987 5 Dumper HM 1035 8140 3950 3950 35 Tonnes 26.03. Not in use 1991 6 Dumper HM 1035 8140 3950 3950 35 Tonnes 03.11. In use 1991 7 Dumper HM 1035 8140 3950 3950 35 Tonnes 29.01. In use 1992 8 Dumper HM 1035 8140 3950 3950 35 Tonnes 30.03. In use 1993 9 Dumper HM 1035 8140 3950 3950 35 Tonnes 19.12. In use 1994 10 Loader HM 2071 10550 3518 4121 5.74Cu met 03.12. In use 1986 11 Loader HM 2021 5817 2362 3022 1.53Cu met 20.10. In use 1989 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H/173 18300 KG L168 XW130 KIWAH/177 Unit of Used XH85 SIDEBOOM (Pi pelayer) CAT-D7 Origin USA S/N 3T23164 Make 1986 1 1 No. Standard KIWAH/173+ 1320 KG L205 X KIWAH/177 BOOM 177/A W48 XH7 attachment for D-7 IDEBOOM (Pipelayer) 1 1 Unit Complete KIWAH/177/A 19645 KG L196 XW122 KIWAH/177 Unit of used XH94 SIDEBOOM(Pi pelayer) CAT-D8 Origin USA S/N 2U14391 Make 1985 1 1 No. Standard KIWAH/173+ 1460 KG L252 X KIWAH/177 BOOM 177/A W56 XH6 attachment for D-8 SIDEBOOM (Pipelayer) 1 1 No. Standard KIWAH/173+ 4540 KG L53 W24 X KIWAH/177 COUNTERWE 177/A H34 IGHT attachment for D-8 SIDEBOOM(Pi pelayer) 2 2 Crates Containing KIWAH/173+ 485.5 KG L56.5 XW38 KIWAH/173 Misc. 177/A 77/5KG X32.5 KIWAH/177 Accessories 560 KG L31.5 X for the W34 XH21 SIDEBOOMS( Pipelayers) D6, D7 D89 59565 KG Conclusion:- All the vehicles shown in the chart above fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No. 6179 of 2004 The petitioner is engaged in the business of laying down pipelines and has acquired several pipeline layer machines. M/s. Corrtech International Private Limited hired several machines from the petitioner, and, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transport Authority. The machines were detained by the RTO authorities for non-payment of tax. Aggrieved by the notice issued by respondent for non-registration and for payment of tax on these equipments, present petition is preferred. Detailed description of machines is not available. Conclusion:- These vehicles fall under 'B' category and being motor vehicles are exigible to the road tax. SCA No.14454 of 2004 It is the say of the petitioner that M/s. Chaudhary Ship Breakers Yard purchased one Crawler Crane Rapier NCK 3-05 bearing Sr.No.3625 with all accessories on 16.1.1997 from M/s. Maharashtra Erectors Ltd. Since it closed its unit of ship breaking in 1999, the vehicle was lying idle at plot No.90 from 1999 till today. M/s.Chaudhary Ship Breakers chose to sell all its machinery. It is further the say of the petitioner that said machinery including the crawler machine was lying unused in the premises at Plot No.90 Ship Breaking Yard, Sosia. Request was made by the petitioner to respondent No.3 for accepting the status of non-use of the said crawler crane from 1997 to 1999 by an application since the vehicle was used in the private premises from 1999 to 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Motor Vehicles. It is the say of the petitioner that the equipments do not fall within the purview of definition of motor vehicles contained in Section 2(28) of the Motor Vehicles Act for carrying out the contract awarded by Gujarat Industries Power Co. Ltd for the work of removal of Lignite Excavation at Mangrol, Dist Surat by using Heavy Earth Moving Machine (HEMM). The equipment for work of excavation was as specified in contractual term and it was diesel operated Hydraulic Excavator of not less than 3.2 cu. Mtr bucket capacity. All mining equipments are described in the petition in the following manner: Equipment/ Model width Axle weight Dumper Model Meters Tyres size Front axle Rear axle BEML BH-40 4.300 18.00X33 22,635 45,955 BEML BH-44 4.300 18.00X33 24,328 49,392 BEML LW/BH-50 4.140 21.00X35 26,509 53,025 BEML BH-60 4.400 24.00X25 32,287 65,553 BEML LW/BH35 3.760 18.00X25 17,165 36,475 HM 1035 3.660 18.00X25 20,325 40,345 These vehicles are vehicles of special type to be used for removal of lignite/overburden and is used in a private place for the mining site being enclosed by wire fencing. Therefore,it is urged that these vehicles are not exigible to tax,as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Off-Highway Mining Equipment Chasis No: BEML BH 35-2-155 Bharat Earth Movers Ltd. 4 Haulpack Dumpers Engine No:25288360 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-156 Bharat Earth Movers Ltd. 5 Haulpack Dumpers Engine No:25284173 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-158 Bharat Earth Movers Ltd. 6 Haulpack Dumpers Engine No:25289172 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-161 Bharat Earth Movers Ltd. 7 Haulpack Dumpers Engine No:25290493 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-162 Bharat Earth Movers Ltd. 8 Haulpack Dumpers Engine No:25289261 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-163 Bharat Earth Movers Ltd. 9 Haulpack Dumpers Engine No:25288314 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-164 Bharat Earth Movers Ltd. 10 Haulpack Dumpers Engine No:25290488 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-169 Bharat Earth Movers Ltd. 11 Haulpack Dumpers Engine No:25290489 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-170 Bharat Earth Movers Ltd. 12 Haulpack Dumpers Engine No:25289596 Off-Highway Mining Equipment Chasis No: BEML BH 35-2-171 Bharat Earth Movers Ltd. 13 HG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vator was sent in a trailer and at Shamalaji Check Post, vehicle was seized and detained. The outstanding dues under the Bombay Motor Vehicles Tax Act were sought to be recovered. It is challenged that the excavator is not a Motor vehicle. Affidavit-in- reply of the State has been filed denying all averments and the vehicles since fall under the Motor Vehicles Act is liable for tax under the provisions of Bombay Motor Vehicles Tax Act, 1968. Conclusion:- This vehicle falls under 'B' category and being motor vehicle is exigible to the road tax. SCA No. 16736 of 2003 1. The petitioner challenges action of the State in demanding the tax by classifying the hydraulic excavator of the year 1994, as not a motor vehicle but it gets plied with the help of chains and not wheels. As there was no contractual assignment for excavation at Hadol, Taluka Idar, the petitioner sent excavator in a trailer which was caught at Songadh. At the insistence it was to make a payment of the outstanding dues from October 1994 till September 2003. It is insisted that the hydraulic excavator in question is not a motor vehicle nor can the respondent tax the same for the period of nine years. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n belonging to the petitioner company. 2. It is the say of the petitioner that different vehicles were imported and different bills of entry were filed in the year 1999. These vehicles were brought from Mumbai to Faridabad in trailer and they were stopped at Gujarat Border for 40 days. By this petition it is requested to quash and set aside Memo Nos 1137338, 1137339 and 1137340 dated 16th May 2005 and the Notices dated 25th May 2005 and the order dated 29th June 2005 and 22nd September 2005. 3. The petitioner had purchased four machines, namely champion Motor Grader 760 , Mitsubishi Motor Grader , Bomag Combination Roller and Samsung Excavator , from scrap dealer namely M/s Vancy Scrap Trading (UAE) Bankok-Kores during the period of 1998- 2000. 4. It is urged by the petitioner that the vehicles are designed and adapted for use in enclosed premise and are not fit to be used on public premise even while moving from one destination to another they are required to be carried on trailer. Conclusion:- These vehicles fall under 'B' category and being motor vehicles are exigible to the road tax. Motor vehicles falling under 'C' category SCA No.17107 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WL 0 619393 4.12.93 11437 Loader-3 1068056 23 Escort Crane Escort 2E-228 E276 1.11.80 5500 3T 24 Escort Crane Escort 2E-289 E13432 1.3.81 5500 3T 25 Escort Crane Escort 875 4S10987 1.9.90 8100 8T 26 Escort Crane Escort 825 4S 1222 1.12.90 8100 3T 27 Voltas Voltas 126308 S433028 14.2.97 4450 Forklift 3T 559 28 Voltas Voltas DC75AT5/001 6S00056 12.9.88 10000 Forklift 66 7.5T 29 Voltas Voltas DC75AT5/002 6S00034 12.9.88 10000 Forklift 6 7.5T Conclusion:- Vehicles at serial Nos. 1 to 8 and 14 to 29 fall under 'B' category and being motor vehicles are exigible to the road tax. Vehicles at serial Nos. 9 to 13 fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.1023 of 2004 The main activity of the petitioner is to lay down gas pipelines for the public sector companies. It is averred by the petitioner that no road tax is payable on the machine of the petitioner which was brought within the territory of Gujarat for limited operation. M/s. Corrtech International Pvt. Ltd., had obtained a contract for laying down LPG pipelines from Gas Authority of India Limited. The company wanted to hire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iage Drive : Rack Pinion Drill Pipe Length : 10 11 Mobility : Steel Tracks- Full Rubber Tracks Ground Bearing Pressure : 3.5 psi( full rubber) Drill Fluid System: Capacity: Twin 250 gallon option : Additional Twin 250 gallon (in lieu of pipe rack) Maximum Pressure : 1,000 psi Variable Hole Rate : 0-70 GPM Fluid Down Hole HP at 70 GPM : 46.7 Power Unit Type: John Deere 60681 diesel 6 cylinder turbo Horsepower : 150 continuous duty Options: Caterpillar: 4056-T Trailer: Type: Tag Tandem axle dual tired. Conclusion:- This vehicle, falls under 'C' category, and shall be exigible to tax subject to further inquiry and inspection. SCA No.1304 of 2004 The main activity of the petitioner is to lay down gas pipelines for the public sector companies. It is averred by the petitioner that no road tax is payable on the machine of the petitioner which was brought within the territory of Gujarat for the limited operation. M/s. Corrtech International Pvt. Ltd., had obtained a contract for laying down LPG pipelines for Gas Authority of India Limited. The company wanted to hire a machine for the petitioner. When the machine was entering within the territory of Gujarat through Dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into Mumbai. From Mumbai it was shifted to Delhi and Panipat where it worked. It then went to Gujarat around January 2001 and stayed there until Feb/March 2001. No entry tax for R.T.O. was charged or paid. It thereafter returned to Delhi/ Panipat. Now it is being sent once again to Gujarat. The whole machine is mounted on a trailer with pneumatic tyres. Trailer is not registered as it towed by a tow truck since it is incapable of moving on its own and tow truck changes every time. The authorities in Haryana have refused to register it stating that they register a trailer only alongwith a prime mover but not trailer alone. Other specifications:- Drilling Unit : DD-25 Maximum Torque : 2,500 ft-lb Maximum Thrust/ Pullback- continuous rating : 25,000 lb Maximum Speed : 0-100 RPM Rotary Down Hole Horsepower (at 100 RPM) : 47.5 Carriage Drive : Rack Pinion Drill Pipe Length : 10 11 Mobility : Steel Tracks- Full Rubber Tracks Ground Bearing Pressure : 3.5 psi( full rubber) Drill Fluid System: Capacity: Twin 250 gallon option : Additional Twin 250 gallon (in lieu of pipe rack) Maximum Pressure : 1,000 psi Variable Hole Rate : 0-70 GPM Fluid Down Hole HP at 70 GPM : 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and other enclosed premises and cannot be plied on the roads. Description of the vehicle Complete specification of 150 tonne crawler crane Capacity: 150 tonne Type: Crawler Make: IHI(JAPAN) Model: CCH 1500 E Boom Length: 75 Mtrs FLY JIB: 13 Mtrs Main Hoist: M26X 430 Mtrs Aux. Hoist cable: M26 x 285 Mtrs Engine: Diesel Engine Make: Hino Motors Co. Ltd. Engine Model: EF 750 Specifications of base machine and equipments are given on pages 17 and 18 of the petition. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.545 of 2004 The petitioner purchased Hitachi KH-1000 crawler crane with lifting capacity of 204100 kg. The said crawler crane was purchased from Mazagon Dock Ltd. vide invoice dated 22.2.2003. This was taken from Mazagon Dock Ltd., Manglore Yard on 22.3.2003 with all attachments, booms and other parts to carry the same to Hazira. This was brought in dismantled condition in 11 truck trailers hired from transporters. While they were entering Gujarat, they were halted at Songadh check post. Detailed specification is not found Type of vehicle- Crawler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slow speed. These are construction equipments and are adapted to be used only in enclosed premises. Type of vehicle: Crawler Crane Model No. Not found No. of vehicles: 60 crawlers Lifting capacity: Not found in the petition Boom: Not found in the petition Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.15271 of 2003 The petitioner is required to transport crawler crane i.e. American Hoisr Crawler Model 9310, 225 Tons lifting crane with accessories/attachment Serial No.8003A02354 Engine No. Cummins Model NTA-855-C Diesel Engine in a truck trailer from Delta Mechcons (India) Ltd. village Kukarwada, District: Bharuch, Gujarat State. It was stopped at Bharuch check post. According to the petitioner it is not a construction equipment vehicle nor a motor vehicle, hence, cannot be taxed. Specification:- Type of Vehicle: Crawler crane Model No- American Hoiser Crawler Model 9310 No. of vehicle- One Lifting capacity- 225 tone Boom-220 Ft. 40 ft. fly. Conclusion: This vehicle falls under 'C' category and shall be exigible to tax subject to further in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hiring of equipment such as crawler cranes and other such equipments used in enclosed factory premises for lifting and removal of huge and heavy containers and other equipments and for activity of loading and unloading within the factory premises. It is the say of the petitioner that the cranes of the company are mounted on chains, which are designed and adapted to be used only in factory. Crawler cranes are truck mounted cranes fitted with a boom of high-lift capacity. Type of Vehicle: Crawler Crane Model No: Not found No. of vehicle: Three Lifting capacity: not found Boom-140 ft.(Angle boom) Detailed specifications of these vehicles are not found on the record of the file. Conclusion:- These vehicles fall under category 'C' and shall be exigible to tax subject to further inquiry and inspection. SCA No.16228 of 2003 The petitioner is engaged in the business of commissioning, designing and constructing pipeline projects. It is awarded the national project of Salaya-Mathura crude oil pipeline project for IOC. For execution of work, it requires various equipments, machineries, which are transported from one place to another as per the requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Not only tax was demanded to the tune of ₹ 2.5 lakhs, but also the same were detained. According to the petitioner one machine known as 'Caterpillar D-7' was purchased in January, 2001 from Kiwah Welding Construction Company, USA. Another machine viz. Another machine called 'Caterpillar D-8' was purchased in January, 2001 from the same Company of USA. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17965 of 2003 Petitioners-Company has challenged the demand of tax dated 10.11.2003 raised by the respondent No.4. Petitioners-Company was engaged in the business of manufacture of heavy petrochemicals. For the said business, he established a huge refinery and petrochemical complex at Vadodara. He requires huge machines and instruments and for loading and unloading and for maintenance and shutdown process. It requires specially designed crawler cranes mounted on chain and adapted for use in factory premises only. Four crawler cranes having following descriptions are used by the Company:- Type and description of vehicles :Crawler Cranes Model No. Unit Wight ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty are as follows: Model No. Sr.No. Tax deposited with Category penalty (Rs.) MANITOWOC 4100 W Sr.41749 256411 C MANITOWOC 4100 W Sr.413074 1148568 C Kobelco P H 5300 Sr.J23110 151191 C Conclusion:- All the vehicles shown in the chart above fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.4092 of 2006 Petitioner seeks to challenge the order dated 12.1.2006 holding the Crawler Crane Manitowoc-400-W as construction equipment vehicle falling within the meaning of Section 2(28) of the Motor Vehicle Act and Rule 2 of Sub Clause CA of Central Motor Vehicle Rules, 1989. Petitioner when was bringing Crawler Crane, it was detained at Tharad Check-post and with protest deposited sum of ₹ 1,01,920/-. Specification of this vehicle is not found on record of the file. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No. 4094 of 2006 The petitioner is engaged in the business of importing cranes and hiring them out for use in heavy industries for erection work. Three Crawler Cranes were detained at Bhilad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that truck mounted cranes owned by the petitioner are defined as 'motor vehicles' within the encompass of 'Construction Equipment Vehicle' under the Central Motor Vehicle Rules, 1989. At Bhilad Checkpost when the truck mounted cranes had been brought, tax was demanded. After detaining the cranes challenge is made on various grounds. Exact specifications of the vehicles are absent. Conclusion:- These vehicles fall under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA No.17843 of 2006 Petitioner is providing industrial and technical services by taking work contract where it is required to mobilize its machinery and cranes to the respective place of work. The petitioner purchased Crawler Crane (H.M.93-Shovel) on 2.12.1996 which is used for lifting and loading/unloading heavy duty machinery or equipments or catalyst within the factory premise. Pursuant to the work-contract awarded by Larsen Toubro Ltd. for dredging work at Hazira, Surat, petitioner mobilized the Crawler Crane, which requires three different types of trailers for transportation. The present petition is challenged for the payment of ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine. Petitioner challenges the order of Transport Commissioner passed dated 28.4.2003. In the instant case machine used is Crawler Mobile crane Model CC 12000(Demag Superlifter) S.R.No. 54001 Engine No. 33112146-W, which entered into Gujarat on 14th June, 1998. Specification of this vehicle is not found on record of the file. Conclusion:- This vehicle falls under 'C' category and shall be exigible to tax subject to further inquiry and inspection. SCA 12680 of 2005 1. The petitioner company is engaged in the business of commissioning, designing, procuring, constructing various pipe-line Projects of Indian Oil Corporation Ltd. The petitioner Company was awarded the project of Salaya-Mathura Crude Oil Pipe Line by Indian Oil Corporation Ltd. For execution of the said project, the petitioner company requires various equipments, machineries at different project sites. 2. The present petitioner is challenging action of the respondents where it detained two truck trailers bearing registration No. RJ-01-G-2876 and RJ-01-G-2366 with pipe layers loaded thereon. The petitioner Company has averred that these are not Motor Vehicles and cannot be taxed as they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as intercepted by the Authorities. 57. Subject to the above directions and clarification, all petitions are disposed of with a further direction that wherever the respondents have to refund the tax already collected, the same shall bear simple interest at the rate of 9% per annum from the date of collection till refund. Similarly, in cases where the petitioners have to pay the unpaid dues, such dues shall also carry simple interest at the rate of 9% from the date of tax liability arose till actual payment. 58. It was submitted on behalf of the petitioners that even if the vehicle is a motor vehicle subjected to tax, if it is not used or kept for use, tax liability for such period would be suspended. Without full material on record with respect to each case, we would not be able to give any conclusive directions leaving it open to the petitioners of individual cases to approach the Authorities in this regard. Footnote:- Details and discussions wherever found from the individual petitions are recorded in this judgment. However, wherever they were not easily available, the same are taken from Internet sites, namely, Wikipedia and Ritchiewiki. - - TaxTMI - TMITax - Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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