9911796707
TMI Blog2003 (11) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... of the writ petitioner. Hence, the respondents have filed this appeal. 2.. The respondent-writ petitioner is the managing director of the partnership firm. It is engaged in the construction of the roads, etc. The respondent purchased the pavar from M/s. Gujarat Appollo Equipments Limited, Gujarat. It was dismantled and loaded on a lorry. It reached the State of Kerala on October 4, 1998. The Sales Tax Inspector served a notice dated October 4, 1998 on the respondent's firm calling upon it to deposit an amount of Rs. 92,880 by way of entry tax. The value of the pavar was fixed as Rs. 9,28,780. The respondent objected. However, since he was in need of the equipment, the deposit was made. Thereafter, he approached the authorities for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er filed a reply affidavit controverting the averments in the counter-affidavit. 5.. The matter was considered by the learned single Judge. A perusal of the judgment shows that during the course of hearing it was admitted that the equipment imported by the writ petitioner was "transported from place to place mounted on a lorry. It is not capable of carrying passengers on the road. It is also admitted that there was no practice of registering the above as motor vehicle". In view of this factual position, the learned single Judge took the view that "imposition of entry tax on the above vehicle was misconceived". Thus, a direction for refund along with interest was given. Hence, this appeal. 6.. Mr. Raju Joseph, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery". Since section 2(j) adapts the definition of the motor vehicles as given in the 1988 Act, the provision of section 2(28) may also be noticed. It read thus: " 'Motor vehicle' or 'vehicle' means any mechanically propelled vehicle adapted 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 a vehicle having less than four wheels fitted with engine capacity of not exceeding twenty-five cubic centimetres." 8.. A peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l pavar finisher "is liable to be registered under Chapter IV of the Motor Vehicles Act". We have perused this letter. A photocopy is retained on record as marked "A". Even in this letter it has not been indicated that even a single "mechanical pavar finisher" has been registered in the entire State of Kerala. Thus, it cannot be said that the statement as made before the learned single Judge was wrong or that there was any practice of actually registering the equipment as a motor vehicle. The letter, at best, embodies the view of the officer. It is not supported by any evidence on the file. 12.. Mr. Raju Joseph contends that a road roller and an excavator have been held to be motor vehicles in Bose Abraham ..... X X X X Extracts X X X X X X X X Extracts X X X X
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