2024 (9) TMI 766

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..... ner does not have a motor. As such, it can only find meaning as given for vehicle , by section 2 (28) in Motor Vehicles Act. 1988. Section 2(h) in Entry Tax Act, 1999 defines motor vehicle . There is no definition of vehicle in that Act. The question is answered in the negative and in favour of petitioner - Petition allowed.
HON'BLE MR. JUSTICE ARINDAM SINHA AND HON'BLE MR. JUSTICE M.S. SAHOO Advocates appeared in these cases For the Petitioner : Mr. R.P. Kar, Sr. Advocate, Mr. B.P. Mohanty, Advocate, Mr. S.A. Mohanty, Advocate For the Opposite Parties : Mr. A.K. Sharma, AGA, Mr. S. Mishra, Advocate (Standing Counsel for Revenue) JUDGMENT ARINDAM SINHA, J. 1. Mr. Kar, learned senior advocate appears on behalf of revision- peti .....

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..... of motor vehicle by section 2(h) in Orissa Entry Tax Act, 1999. Said section makes applicable definition of motor vehicle given in section 2 (28) in the Act of 1988 excluding, inter alia, tractor. It does not exclude trailer. In the circumstances, no question of law arises for the revision to be admitted. 5. Mr. Misra relies on M/s. Natwar Parikh & Co. Ltd. v. State of Karnataka & others, reported in AIR 2005 SC 3428. He draws attention to paragraph 24 to submit, there was declaration in the judgment that even though a trailer is drawn by a motor vehicle, it by itself being a motor vehicle, the tractor trailer would constitute a goods carrier. He lays emphasis on the Supreme Court having said a trailer is drawn by a motor vehicle, it by it .....

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..... ce 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 ];" (emphasis supplied) Section 2(h) from Orissa Entry Tax Act, 1999 is reproduced below. "(h) "Motor Vehicle" means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (59 1988) [excluding any tractor, earthmover, excavator, bulldozer or road-roller];" 9. We have already seen definition given of 'motor vehicle' and 'vehicle' in section 2 (28) (Act of .....

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