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TMI Blog2015 (1) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for the records and proceedings of Revision Application No.15 of 2003 as well as Tax Appeal No. 20 of 2000 respectively from the respondent no.3 and 2; B.This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned judgment and order dated 4th July 2005 rendered by the respondent no.2 in Revision Application No.15 of 2003; C.This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside impugned judgment and order dated 26.3.2003 rendered by the respondent no.3 in Tax Appeal No.20 of 2000; D. This Hon'ble Court be pleased to issue an appropriate writ, order or direction quashing and setting aside the impugned notice of demand dated 5.7.2000 and 29.3.2000 issued by the respondent no.4; E. This Hon'ble Court be pleased to issue an appropriate writ, order or direction interalia declaring that the equipments mentioned in the communications of the respondent no.4, more particularly Annexure A to this petition, do not require compulsory registration as motor vehicles under Section 39 of the Motor Vehicles Act, 1988 and further declaring that they cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maintenance Van 1210B 2.1. It is not in dispute that out of the aforesaid vehicles, 12 are dumpers, three are loaders, two are Escort Crane and one is Maintenance Van. It is the case on behalf of the petitioner that aforesaid dumpers, loaders, escort crane and maintenance van cannot be said to be Motor Vehicle under the provision of Motor Vehicles Act and therefore, are not subject to motor vehicle tax. On the other hand, Shri Gandhi, learned AGP has submitted that as such whether the dumpers, loaders and escort crane in question can be said to be motor vehicle or not is now not res intergra in view of the decision of the Division Bench of this Court in the case of Reliance Industries Limited vs. State of Gujarat Others dated 15.07.2011 rendered in Special Civil Application No. 11848 of 2005 and other allied matters. It is submitted that in para 42 on analysis of facts of the case and the description of the dumpers and its use, the Division Bench has held that dumpers are the motor vehicles . It is further submitted that even the loaders are also held to be motor vehicles in para 43. It is submitted that so far as Escort Cranes are conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need reproduction. A dumper is a vehicle designed for carrying bulk material, often on building sites. Dumpers are distinguished from dump truck by configuration: a dumper is usually an open 4wheeled vehicle with the load skip in front of the driver, while a dump truck has its cab in front of the load. The skip can tip to dump the load; this is where the name dumper comes from. They are normally diesel powered. A towing eye is fitted for secondary use as a site tractor. Dumpers with rubber tracks are used in special circumstances and are popular in some countries. Early dumpers had a payload of about a ton and were 2wheel drive, driving on the front axle and steered at the back wheels. Modern dumpers have payloads of up to 10 tonnes ( 11 short tons; 98 long tons) and usually steer by articulating at the middle of the chassis (pivot steering).In the 1990s dumpers with swivel skips, which could be rotated to tip sideways, became popular, especially for working in narrow sites such as road works. It is not in dispute that all these dumpers are mounted on rubber fitted tyres. Their dimensions, weight, etc. do not show that they cannot be driven on road. In fact, by very nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n from the photographs of such loaders above, these vehicles are fitted on rubber tyres. They are primarily used for earth moving. Looking to the nature of use, mobility of the vehicle, fact that they move on rubber mounted tyres and further looking to their dimensions, it can be seen that such vehicles are adapted for use on road. Here also, admittedly these vehicles are not special type of vehicles which are adapted only for use in a factory or in any other enclosed premises These vehicles are also held to be motor vehicles. 6. Even Escort Cranes are also held to be motor vehicle . How the dispute remains with respect to maintenance van. Ms. Raval, learned advocate for the petitioner is not in a position to satisfy how maintenance van cannot be said to be motor vehicle . In the case of Reliance Industries Limited (Supra) for the purpose of considering whether the vehicle to be a motor vehicle , the Division Bench has culled out following broad propositions as mentioned in para 33, which reads as under: 33. From the above, following broad propositions can be culled out. i. For a vehicle to be a motor vehicle within the meaning of section 2(28) of the Act, what is ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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