9911796707
TMI Blog2004 (4) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... s held to be valid. Thereafter, the Respondents filed Writ Petitions claiming that road rollers were not motor vehicles under the Motor Vehicles Act, 1988 and hence no tax could be levied on road rollers. 3. The High Court in the impugned Judgment holds that the imposition of tax was authorised by Entry-57 of List-II of Schedule-VII of the Constitution of India and that pursuant thereto the Andhra Pradesh Motor Vehicles Taxation Act, 1963 permitted levying of tax on vehicles using the roads. The High Court placed reliance on a Judgment of this Court in the case of Bolani Ores Ltd. v. State of Orissa and held that before vehicles could be taxed they must be adapted/suitable for use on loads. The High Court noticed the definition of 'M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or a vehicle having less than four wheels fitted with engine capacity of not exceeding [twenty five cubic centimetres Therefore any vehicle which is mechanically propelled and which is adapted for use upon roads falls within this definition. Further Section 2(21) defines a Light Motor Vehicle as follows:- 2(21) - light motor vehicle means a transport vehicle or omnibus the gross vehicle weight of either of which or a motor car or tractor or road-roller the unladen weight of any of which, does not exceed [7500] kilograms It is to be seen that a road roller is specifically included in the definition of a Light Motor Vehicle. If a road roller is a light motor vehicle then it is a motor vehicle. It is settled law that if the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that every vehicle cannot be taxed. It was submitted that before a vehicle could be taxed it should be a vehicle which is capable of forming part of the traffic and must be a vehicle which is utilising or using the road for its own purposes. It is submitted that merely because a vehicle is capable of moving or is propelled by mechanical power does not mean that it becomes a motor vehicle which can be taxed. In our view, the case of Bolani Ores (supra) can be of no assistance to the Respondents. In that case the question was whether dumpers, rockers and tractairs, which were not built for being used on road, could be considered to be motor vehicles. This Court specifically held that as these types of vehicles are never used on the roads ..... X X X X Extracts X X X X X X X X Extracts X X X X
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