TMI Blog2018 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... er tax has to be paid? Held that: - In RDS Projects Ltd., Vs. Commercial Tax Officer, Chennai, [2006 (11) TMI 559 - MADRAS HIGH COURT], a Hon'ble Division Bench of this Court, directed physical inspection of the machines and file a report. After considering the report, the Hon'ble Division Bench of this Court framed a question, as to whether the excavator not running of tyres but on iron chain plates such as, the caterpillars and military tanks and others, would fall within the definition of Section 2 (i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 read with Section 2 (28) of the Motor Vehicles Act, 1988, and whether, liable to pay tax under Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990 - it was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /first respondent has detained the vehicle and demanded payment of entry tax is below the rank of a Deputy Commercial Tax Officer. 3. Petitioner has placed reliance on the decision of this Court in M/s.P.R.P Granites Vs. Check Post Officer/Assistant Commercial Tax Officer, Puzhal Check-Post (Incoming), Chennai {Vol.132 Sales Tax Cases 354}. 4. Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Special Government Pleader (Taxes). 5. Core issue to be considered is whether Tata Hitachi Model EX 200 LC Hydraulic Excavator is a motor vehicle, falling within Section 2 (i) of the Motor Vehicles Act, 1988 and whether tax has to be paid. 6. After considering the submissions and the statutory provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15. I am of the considered opinion that I need not delve deep and consider these points as the point of applicability or otherwise of the Entry Tax Act is not the dispute to be resolved in this case, but the dispute is as to the correctness of the goods detention order passed by the respondent. If the respondent has taken a little bit pain to look into the provision of Section 42 of the TNGST Act, which he invoked for passing the impugned orders, he would not have passed the orders impugned. The reasoning given in the impugned orders are ex facie illegal as not supported by the said provision or any authority of law, as such the same are liable to be quashed and are quashed. 16. The respondent is hereby directed to release the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Tax on Entry of Motor Vehicles Rules, 1990. After considering the definitions and decisions, a Hon'ble Division Bench of this Court, ordered as hereunder:- 9. The term vehicle has been defined in Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990 as follows: 'Motor vehicle' means a motor vehicle as defined in Clause (28) of Section 2 of the Motor Vehicles Act, 1988. 10. Thus, it could be seen that the State Legislature has adopted the definition of motor vehicle as defined under Sub-section (28) of Section 2 of the Motor Vehicles Act, 1988, which reads as follows: 'Motor vehicle' or 'vehicle' means any mechanically propelled vehicle adapted for use upon roads, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court in Central Coal Fields Ltd. v. State of Orissa 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 caterpillars 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. (emphasis supplied) 13. The above decisions would categorically show that the apex Court has made a distinction between vehicles fitted with chain plates like caterpillars and military tanks and others. The excavator referred to in Bose Abraham's case [2001] 121 STC 614 (SC) was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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