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TMI Blog2001 (2) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... cle is put to a specific use such as being confined to an enclosed premises, will not render the same to be a different kind of vehicle. Hence, in our view, the High Court has correctly decided the matter and the impugned order does not call for any interference. - Civil Appeal No. 6216-6222 of 1997, Civil Appeal No. 8866-8869 of 1997, 1542, 2779 of 1998 - - - Dated:- 1-2-2001 - RAJENDRA BABU S. AND SABHARWAL Y.K. JJ. Other Advocates: Ms. B. Viayalakshmi Menon, Ms. Anuradha Dutt, G. Prakash, Mrs. Beena Prakash, B.V. Deepak and Vinod, M.P., for the parties. Solicitor-General of India: H.N. Salve for the parties. -------------------------------------------------- The judgment of the Court was delivered by S. RAJE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petitions. 3.. The short question that arises for consideration in these appeals is whether "motor vehicle" as defined in section 2(28) of the Motor Vehicles Act would include excavators and road rollers so as to attract the levy under Kerala Tax on Entry of Motor Vehicles into Local Areas Act, 1994 (hereinafter referred to as "the Act"). The learned counsel for the appellant submitted that: (i) the excavators and road rollers are not motor vehicles to fall under the definition of "motor vehicle" under section 2(j) of the Act; (ii) even if the excavators and road rollers are construed to be motor vehicles for the purpose of the Motor Vehicles Act in order to regulate the usage thereof will not be a motor vehicle in the sense it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the appellant before us, what we have to bear in mind is the scope of entry 52 of List II of the Seventh Schedule to the Constitution which provides for tax on entry of goods into local area for sale, use or consumption. This Court in the decisions referred to by the learned counsel to which we have adverted to earlier was concerned only with those cases where tax arising under motor vehicles tax enactments coming under entry 57 of List II of the Seventh Schedule to the Constitution fell for consideration. Under entry 57 of List II of the Seventh Schedule to the Constitution, what is required to be considered is a tax on vehicle which is suitable for use on roads. But the incidence of taxation in the context of entry 52 of L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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