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TMI Blog1994 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... borne by the driving vehicle. These trailers in commercial parlance are called semi trailers . The above trailers were imported by the petitioner, under an import licence from the Government of India subject to the following conditions: (a) The said semi-trailers' would be used only within the Dock area. (b) They would not be sold to any other party without the permission of the Government of India; (c) They would be re-exported after use, in a year. (d) No foreign exchange would be released by Government of India for this purpose. The trailers imported by the petitioner termed as commercial trailers have only four rear Wheels on one side and an arrange- ment on the other side to keep the said trailer or a semi-trailer in horizontal position by resting it on a stand. The uncontroverted position is that said trailers do not have any source of power and are not moveable except when they are attached to a tractor especially-made for the purpose which is termed as articulated vehicle . The petitioner did not acquire any tractor of its own, as according, to it, the said trailers are used occasionally merely to serve as a platform for the carriage of the containers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o per cent per month on the petitioner. On 12Sept. 1986 a demand notice was accordingly issued by the Regional Transport Officer to the petitioner directing it to pay the above amount. The petitioners appealed to the Regional Commissioner, Maharashtra who dismissed the appeal and confirmed the demand raised by the Regional Transport Officer. Application for revision made to the Minister for Revenue, Government of Maharashtra (Transport Department) under Section 4A of the Bombay Motor Vehicles Tax Act was also rejected by order dated 10 March, 1988. Left with no other remedy under the Act, the petitioner approached this Court by filing the present writ petition. 2. The material facts of this case are not in dispute. The admitted position is that the petitioner, as the agents of the American Company, imported 58 trailers commonly known as semi-trailers . The said trailers were neither registered under the Motor Vehicles Act nor any tax was paid in respect of them under the Bombay Motor Vehicles. Tax Act by the petitioner. Though the import was made in the years 1973 to 1975, it was only sometime in the year 1986 that the taxation authority under the Bombay Motor Vehicle Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2 of the Motor Vehicles Act, 1939 and, as such, it will not fall within the definition of Motor Vehicle contained in clause (18) of Section 2 thereof. 3. I have carefully considered the rival submissions. Before dealing with the merits of the same, it would be expedient to set out the scheme of the Motor Vehicles, Act, 1939, the Bombay Motor Vehicles Tax Act. 1958 and the effect of the difference in some of- the provisions of the Motor Vehicles Act, 1939 and the Motor Vehicles Act. 1988 on the taxability of the specified variety of trailers known as semi trailers under the Bombay Motor Vehicles Tax Act, 1958. The Motor Vehicles Act, 1939 which was the law applicable during the material period, defines a motor vehicle in clause (18) of Section 2 thus: (18) motor 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 chasis 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. Trailer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of the trailer is super-imposed on, and a part of the weight of the trailer is borne by the tractor. In the new definition instead of describing the trailer in the definition of articulated vehicle, the expression 'semitrailer' has been used and the semi-trailer has been defined in Clause (39) of Section 2 of the Motor Vehicles Act, 1988 which contains the same description of a trailer as was given in earlier in the 1939 Act in the definition of articulated vehicle itself. Thus, the introduction of the definition of semi-trailer and the change in the definition of articulated vehicle in the 1988 Act in effect has made no material change in the position under the 1939 Act and the 1988 Act. The change has assumed importance only because though in the definition of motor vehicle in the 1988 Act, trailer has been included as in the old Act, from the definition of 'trailer', 'semi-trailer' has now been excluded. As a result, trailers drawn by a motor vehicle and so constructed that a part of it is 'super-imposed on, and a part of it is borne by the carrying vehicle described in Clause(39) of the 1988 Act as 'semi-trailers' are excluded from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory premises including the main road belonging to Tata Engineering and Locomotive Company Limited situated at Pimpri-Pune could be said to be public place within the meaning of Section 2(24) of the Motor Vehicles Act, 1939. It was in this context that the above observations were made and it was held that it was a public place. The ratio of the above decision clearly applies to the Bombay Dock Area and it has to be held to be public place within the meaning of Section 2(24) of the 1939 Act. 6. From the above discussion, it is clear that the petitioner, who was in possession of the trailers in question which were kept ready, capable and suitable for use on public road, was liable to register the same as motor vehicle under Section 2(18) of the 1939 Act and to pay tax in respect thereof under the Bombay Motor Vehicles Tax Act, 1958 at the rates prescribed for trailers in Item (a), sub-clause (VIII) of Clause A of the First Schedule to the said Act. Sub-clause (VIII) deals with trailers drawn by motor vehicles. Item (a) thereof prescribes the maximum annual rates of tax payable when it is used for carriage of goods. The rates are the same as specified in sub-clause (III) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It provides for registration of articulated vehicle as a single unit. It is stated in para 5.2 of the said chapter that it has been decided to treat an articulated vehicle meaning thereby a tractor and the trailer to be super-imposed on it as a single unit and register it as such . It has also been mentioned in the said para that where the owner of the trailer desires to use an additional trailer or trailers with an articulated vehicle, it would be necessary for the registering authority to record all the particulars of the additional trailers in the registration certificate of an articulated vehicle. It has been made clear in the said para that there is no limit on the number of trailers that can be so recorded for use with an articulated vehicle provided those are owned by the same owner. It is mentioned that it would also be permissible to interchange the trailers in an articulated vehicle and use them with other articulated units provided the chassis number of the additional semi-trailer proposed to be used for the vehicle is recorded in the registration certificate. The maximum laden weight of one 'semi-trailer' is only to be taken into account and all other traile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Act, a trailer of an articulated vehicle is also a trailer. The trailer itself does not become an articulated vehicle when used with an articulated vehicle, The contention of the respondents that a trailer can be treated as articulated vehicle goes counter to the very definition of 'articulated vehicle 'contained in Clause (I-A) of Section 2 of 1939 Act which defines it to mean a tractor to which a trailer is attached. A trailer which in the 1988 Act has been/ described as- semi-trailer is a trailer attached to a tractor in the manner specified therein. This clearly goes to show that the articulated vehicle is a particular type of tractor and not its trailer. It is only for the purpose of giving benefit to the owners of the tractors of the specific type described as 'articulated vehicle' that Government decided to treat the articulated vehicle and the trailer owned by the same person as a single unit for the purpose of registration and taxation and to exempt all alternate or additional trailers owned by him from taxation. If one does not fall in the terms of the above exemption or does not fulfil conditions laid down therein, he would be liable to pay ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount determined as payable to the respondents, the extra amount paid by the petitioner shall be refunded to it within three months from the date of assessment made on the lines indicated above. It is also made clear that during the period of eight months, the petitioner shall keep the bank guarantee/ bond etc furnished by it during the pendency of this writ petition alive. 11. The learned counsel for the respondents submits that during the pendency of this writ petition, in pursuance of the direction of this Court no action was taken against the petitioner for further period in respect of said trailers held by it. The learned counsel wants it to be made clear that they will be at liberty to take proper action in accordance with law for the levy and realisation of tax also for the period subsequent to the period which is subject-matter of this writ petition. I do not think any such clarification is required. The respondents are always at liberty to take all such actions which are permissible under the law to realise the revenue lawfully due to them from the petitioner. 12. It is thus made clear that all interim orders protecting the respondents shall continue for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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