TMI Blog1996 (9) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... missed by us. But since Mr. Shanti Bhushan, learned senior counsel appearing for the petitioners had re-argued the matter at length for a considerable period and contended that the decision of this Court in Central Coal Field's case (supra) has not application we had indicated that a reasoned order will follow and hence the reasons are being given for dismissing the Special Leave Petition.- Under Section 3 of the Taxation Act, tax shall be levied on every motor vehicle used or kept for use within the State at the rate specified in the Schedule. The expression Motor Vehicle means any wheeled conveyance which is propelled mechanically is a motor vehicle if it is adapted for use upon the road irrespective of whether the power of propulsion is transmitted thereto from an internal or external source and includes a chassis to which a body has 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 a factory or in any other enclosed premises Because of the latter part of the definition of Motor Vehicles, the petitioner had made out the case before the Orissa High Court that the dumpers in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verall dimension 93. OVERALL DIMENSION OF MOTOR VEHICLES: (1) the overall width of a motor vehicle, measured at right angles to the axis of the motor vehicle between perpendicular planes enclosing the extreme points, shall not exceed; (i) in the case of a motor vehicle, other than a transport vehicle, 2.5 metres; (ii) in the case of a transport vehicle, 2.7 metres. EXPLANATION: For purposes of this Rule, a rear view mirror, or guard rail or a direction indicator when in operation) shall not be taken into consideration in measuring the overall width of a motor vehicle. (2) The overall length of a motor vehicle other than a trailer, shall not exceed,- (i) in the case of motor vehicle other than a transport vehicle having not more than two axles, 9.5 metres; (ii) in the case of a transport vehicle with rigid frame having two or more axles,, 11.25 metres; (iii) in the case of an articulated vehicle having more than two exles, 16 metres; (iv) in the case of truck trailer or tractor trailer combinations, 18 metres. (3) In the case of an articulated vehicle or a tractor trailer combination specially constructed and used for the conveyance of individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion II. - For the purpose of this Rule, overhang means the distance measured horizontally and parallel to the longitudinal axis of the vehicles between two vertical planes at right angles to such axis passing through the two points specified hereunder : (A) The rearmost point of the vehicle exclude of- (i) any hood when down; (ii) any post office letter-box, the length of which measured parallel to the longitudinal axis of the vehicle, does not exceed thirty centimetres; (iii) any ladder forming part of a turnable fire-escape fixed to a vehicle; (iv) any ladder used when the vehicle is at rest for loading or unloading from the roof of the vehicle, or any tail lamp or number plate fixed to a vehicle; (v) any spare wheel or spare wheel bracket fitted to a vehicle; (vi) any language carrier fitted to a motor vehicle constructed solely for carriage of passengers and their effects and adapted to carry not more than seven passengers exclusive of the driver; (vii) any towing hook or other fitment which does not project beyond any fitment mentioned in clauses (ii) to (iv); (viii) any mounted implement on a 3 point linkage of a tractor; provided that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,- (i) laterally beyond the side of the body; (ii) to the front beyond the foremost part of load body of the vehicle; (iii) to the rear beyond the rearmost part of the vehicle; (iv) to a height beyond the limits specified in sub-rule (4): Provided that clause (iii) shall not apply to a goods carriage when loaded with any pole or rod or indivisible load so long as the projecting part or parts do not exceed the distance of one metre beyond the rearmost point of the motor vehicle. According to Mr. Shanti Bhushan, learned senior counsel, since the dimension of the dumpers in question exceed the permissible dimensions under the aforesaid Rules, there is an embargo for the dumpers to be used on public roads and as such, the vehicle cannot be taxed under the Taxation Act. We are unable to persuade ourselves to agree with the submission of the learned senior counsel for the petitioner. The crux of the question is whether the bumper is a motor vehicle and whether the vehicle attracts the liability of tax under Section 3 of the Taxation Act? The very question came up for consideration before this Court in the case of Central Coal Fields Ltd. vs. State of Orissa batch (su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umpers 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. vs. State of Orissa - 1992 Suppl. (3) SCC 133 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 run upon commission. The dumpers in question which have been levied under the Taxation Act run on tyres as is apparent from the letter to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles is basically a tax for the use of the roads within the State. It is no doubt a compensatory tax which facilitates trade, commerce and intercourse within the State by providing roads and maintaining roads in a good state of repairs. As has been held by this Court in Automobile Transport Ltd. vs. State of Rajasthan Ors. (1963) 1 SCR 491, it would not be right to say that the tax is not compensatory because the precise or specific amount collected is not actually used in providing any facilities. If a statute fixes a charge for a convenience or service provided by the State or an agency of the State, and imposes it upon those who choose to avail themselves of the service or convenience, or who can use the services provided for, the imposition assumes the character of remuneration or consideration charged in respect of an advantage sought or received or advantage which can be received. The mere fact that any particular individual though can take advantage of the convenience of the services provided by the State but for some reason or the other chooses rot to enjoy the services provided cannot escape the taxing liability on that score not can the provision imposing the tax be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
