2015 (4) TMI 820

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....t from 01.04.1995 being illegal, unjust and without authority of law. It is also further prayed to hold and declare the the crawler cranes and other equipments of petitioner are not motor vehicles as defined under Section 2(28) of the Motor Vehicles Act, 1988 or construction equipment vehicle, as defined under Rule 2(ca) of the Central Motor Vehicles Rules, 1989. [2.0] At the outset it is required to be noted that in the present petition, the dispute is with respect to the following vehicles.   Vehicle No. No. Vehicle Type Make 1 GODREJ FORKLIFT 03 TON (CONT.MODEL) CH 7066 Fork Lift Fork Lift No.3 (CH7066) Forklift 2 GODREJ FORKLIFT, 1.5 TON CH NO.081 Fork Lift 01 NO CH 081 Forklift 3 VOLTAS FORKLIFT 4.5 TON (WCL01)....

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....nd order dated 15.07.2011 passed in Special Civil Application No.11848/2005. [4.0] Still, one another question arise in the present special civil application is, levy of tax on the aforesaid vehicles i.e. both forklifts as well as crawler cranes retrospectively w.e.f. 01.04.1995. It is the case on behalf of the petitioner that the petitioner company started its factory at Anjar in the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. However, for the aforesaid, the petitioner is required to place relevant material before the appropriate Authority and the appropriate Authority is required to be satisfied with respect to the date on which th....

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.... appropriate Authority relevant material to show and prove the actual date on which the petitioner brought the aforesaid vehicles within the State of Gujarat and the petitioner is liable to pay the tax from the date on which the petitioner has brought the aforesaid vehicles into State of Gujarat. Let the petitioner place the aforesaid appropriate material before the appropriate Authority within a period of four weeks from today and the same may be considered by appropriate Authority in accordance with law and on merits. If no material is produced by the petitioner within a period of four weeks from today, it shall be presumed that the petitioner is not disputing its liability to pay the tax even for the period prior to 2004 and the liabilit....