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Issues Involved:
1. Definition and Taxability of Dumpers, Rockers, and Tractors under State Motor Vehicles Taxation Acts. 2. Constitutional Validity of the Bihar and Orissa Motor Vehicles Taxation Act, 1930. 3. Interpretation of "Motor Vehicle" under Section 2(18) of the Motor Vehicles Act, 1939. 4. Applicability of the Amended Definition of "Motor Vehicle" for Taxation Purposes. 5. Preliminary Objection Regarding Pleadings and Evidence. 6. Interpretation of "Adapted for Use upon Roads." 7. Legislative Intent and Incorporation by Reference. Issue-Wise Detailed Analysis: 1. Definition and Taxability of Dumpers, Rockers, and Tractors: The appeals primarily questioned whether Dumpers, Rockers, and Tractors qualify as motor vehicles under the relevant State Motor Vehicles Taxation Acts and whether they are taxable. The Trial Court and the High Court of Orissa had differing views on the taxability of these vehicles. The High Court held that unless a vehicle is shown to be adapted for use only in factories or enclosed premises and incapable of running on public roads, it is considered a motor vehicle. 2. Constitutional Validity of the Bihar and Orissa Motor Vehicles Taxation Act, 1930: Bolani Ores Ltd. challenged the constitutional validity of the Taxation Act. However, this issue would only arise if the judgment of the High Court of Orissa was held valid. Since the vehicles were found not to be taxable under the Taxation Act, the constitutional question became academic and was not considered. 3. Interpretation of "Motor Vehicle" under Section 2(18) of the Motor Vehicles Act, 1939: The definition of "motor vehicle" included any mechanically propelled vehicle adapted for use upon roads but excluded vehicles running on fixed rails or used solely upon the premises of the owner. The interpretation hinged on whether the vehicles in question were adapted for use on roads. 4. Applicability of the Amended Definition of "Motor Vehicle" for Taxation Purposes: The amendment to Section 2(18) of the Motor Vehicles Act in 1956 introduced a new definition that excluded vehicles of a special type adapted for use only in a factory or enclosed premises. The court had to determine whether this amended definition applied to the Taxation Act. It was concluded that the definition as it stood before the amendment in 1956 was incorporated into the Taxation Act, and any subsequent amendments did not affect the definition for taxation purposes. 5. Preliminary Objection Regarding Pleadings and Evidence: The State of Orissa raised a preliminary objection that the appellants should not be permitted to raise new questions as they were not pleaded or urged in the lower courts. The court rejected this objection, stating that the issues were comprehended in the pleadings and evidence, and the appellants were entitled to raise the question. 6. Interpretation of "Adapted for Use upon Roads": The court examined whether the vehicles were adapted for use on roads, which was interpreted as being suitable or fit for use on roads. The court concluded that Dumpers and Rockers, although mechanically propelled and capable of moving on roads, were not adapted for use on public roads due to their heavy weight and potential to damage roads. Tractairs, used for supplying compressed air to drills, were found not to be motor vehicles for registration or taxation purposes. 7. Legislative Intent and Incorporation by Reference: The court held that the definition of "motor vehicle" in the Taxation Act was incorporated by reference from the Motor Vehicles Act as it existed in 1943. This incorporation by reference meant that subsequent amendments to the definition in the Motor Vehicles Act did not affect the Taxation Act. The court reasoned that the legislative intent was to adopt the definition as it stood at the time of incorporation. Conclusion: The court dismissed Civil Appeal No. 336 of 1970 and the writ petition, while partly allowing Civil Appeals Nos. 1816 and 1817 of 1968. It held that Dumpers and Rockers, though registrable under the Motor Vehicles Act, were not taxable under the Taxation Act if used solely within the premises of the owners. Tractairs were neither registrable nor taxable. The constitutional validity of the Taxation Act was not considered as the issue became academic. The appellants were awarded proportionate costs.
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