TMI Blog2010 (2) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed for the following reliefs : [A] Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction in the nature of mandamus and be further pleased to hold and declare, that the action impugned of respondent no. 3 detaining the scrap mobile crane and not releasing the said scrap mobile crane is wrong illegal, contrary to law and therefore, it b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old used and unserviceable lying at SSE (C W) Hapa Custodian. However, the bid of the petitioner was accepted by respondent no. 4 on certain terms and conditions as stated in letter dated 10.01.2006 and other documents. While the said Scrap Road Mobile Crane was being taken by towing by another vehicle, it was intercepted and seized and detained by an Inspector of Motor Vehicles Check Post, Sama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees are required to be paid by it. 2.1. Pursuant to the Memo dated 19.03.3006, the petitioner approached respondent no. 4 and inquired about the registration and payment of tax towards the said Scrap Road Mobile Crane. However, respondent no. 4 informed the petitioner vide letter dated 20.03.2006 that the said Crane has been condemned and auctioned at Hapa on 14.03.2006. Thereafter, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle means, any mechanically propelled vehicle adopted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal 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 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to seize and detain the said Scrap Road Mobile Crane. The said action of respondent no. 3 is illegal and contrary to law. 4.1. It is pertinent to note that the petitioner has purchased the said Scrap Road Mobile Crane from respondent no. 4, a Government of India undertaking, and is also not a vehicle, the same is exempted from making any payment towards tax. 5. In view of the above discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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