Rajasthan High Court - Jodhpur
Subhash Singh & Anr vs State & Ors on 5 August, 2016
Author: Govind Mathur
Bench: Govind Mathur
-1-
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR.
O R D E R
D.B. Civil Writ Petition (PIL) No.4449/2016
Subhash Singh & Anr.
v.
State of Rajasthan & Ors.
Date of Judgment :: 5th August, 2016
P R E S E N T
HON'BLE MR. JUSTICE GOVIND MATHUR
HON'BLE MR. JUSTICE KAILASH CHANDRA SHARMA
Mr. J.S.Bhaleria, for the petitioners.
Mr. P.R.Singh, Additional Advocate General, with
Mr. Dinesh Ojha, for the State..
....
BY THE COURT : (PER HON'BLE MATHUR,J.)
The respondent, Food Corporation of India, procures agricultural products including wheat from the Grain Mandis and then transport the same from Mandi to its own Godowns and thereafter from Godown to rail head. The Corporation engages tractors with trailers to transport the agricultural material from Mandi to Godown and thereafter Godown to rail head. The trailers attached with the tractors being not registered as commercial vehicles, the District Transport Officer, Hanumangarh, by a communication dated 12.9.2013, directed the District Supply Officer, Hanumangarh; Manager, Food Corporation of India, Hanumangarh; Kribhco Fertilizer Company, Hanumangarh; IFFCO Fertilizer Company, Hanumangarh; Indian Potash Limited, -2- Hanumangarh and Sriram Fertilizer, Hanumangarh, to ensure registration of the tractor trailers as per provisions of the Motor Vehicles Act, 1988 and the rules framed thereunder. The order aforesaid was withdrawn by another order dated 19.9.2013, hence, a petition for writ (DB Civil Writ Petition (PIL) No.4338/2014, Subhash Singh & Anr. v. State of Rajasthan & Ors.) was filed before this Court. During pendency of the writ petition, the respondents vide order dated 22.4.2015, withdrew the order dated 19.9.2013, hence, the writ petition came to be dismissed as withdrawn. The District Transport Officer, Hanumangarh, by letter dated 11.6.2015 again instructed all the stake holders to ensure that no tractor with trailer may ply to transport any material except agricultural material.
After dismissal of the writ petition the Additional Transport Commissioner (Rules) issued a
communication dated 19.4.2016 mentioning therein that the tractors and trailers transporting agricultural material are not supposed to be registered as commercial vehicles. In pursuant to the communication dated 19.4.2016 the District Transport Officer, Hanumangarh, vide letter dated 20.4.2016, permitted transportation of wheat from the Food Corporation Godowns to rail head by the tractor trailers which are not having registration as a commercial vehicle under the Motor Vehicles Act, 1988. Being aggrieved by the same, this petition for writ is preferred.
The submission of learned counsel for the petitioners is that the tractor-trailers used by the Food Corporation of India after purchasing wheat and other -3- agricultural products from peasants does not remain agricultural material, therefore, its transportation from godowns to rail head is not the transportation of the agricultural material but a food material, hence, such tractors should be treated as goods vehicles.
Per contra, as per learned Additional Advocate General, whatever material carried by the tractors-trailers from the godowns of Food Corporation of India to rail head, is nothing but agricultural product, therefore, the tractors and trailers are agricultural equipments, therefore, the registration as goods vehicle is not required.
Heard learned counsels.
As per Rule 2(b) of the Central Motor Vehicles Rules, 1989 "agricultural tractor" means any mechanically propelled 4-wheel vehicle designed to work with suitable implements for various field operations and/or trailers to transport agricultural materials. Agricultural tractor is a non-transport vehicle; and the term "agricultural trailer", as per Rule 2(c) of the said Rules means a trailer generally left uncovered with single/double axle construction which is coupled to an Agricultural Tractor by means of two hooks and predominantly used for transporting agricultural materials.
The State of Rajasthan exercising the powers conferred by Section 4-C of the Rajasthan Motor Vehicles Taxation Act, 1951, prescribed the rate of lump-sum tax for -4- different class of transport vehicles under a notification dated July 14, 2014. As per the notification aforesaid non- agricultural tractor-trailers used as good vehicles are required to get themselves registered by depositing the lump-sum tax in a tune of 9% of the cost of the tractor to which the trailer is attached.
Under the Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989 the term "agricultural material" has not been defined, however, that is an important term to examine the nature of agricultural tractor. The trailers which are transporting wheat from godowns of Food Corporation of India to rail head are used as goods vehicles or as agricultural trailer, that is the precise question under adjudication before us.
To examine this question, we are required to examine meaning of the term "agricultural material". As already stated, this term is neither defined under the Motor Vehicles Act nor in the Rules framed thereunder. The Rajasthan Motor Vehicles Taxation Act, 1951 also nowhere interprets the term "agricultural material". In general, the "agricultural material" means the material which is to be used for agricultural purposes, such as seeds, fertilizers, agricultural equipments, pesticides etc. It may also include agricultural produce if a farmer carries it to market. However, after its sale to a trader or agent or any other body that does not remain agricultural produce, but a material which is to be used for a purpose or object different than agriculture. So far as the wheat is concerned, it remains agricultural produce till its sale -5- by its producer to a trader or agent or anybody, but subsequent thereto it becomes a food produce or food material. On asking, it is stated by learned counsels appearing on behalf of the respondents that the Food Corporation of India is not utilising wheat as seeds but as a food product only. In view of it, we are of considered opinion that the agricultural trailers transporting wheat from the godowns of the Food Corporation of India or any other such body are not agricultural trailer as defined under Rule 2(c) of the Central Motor Vehicles Rules, 1989. As such, these trailers must be subjected to the tax as per the Government of Rajasthan notification dated July 14, 2014 and further their registration as per provisions of the Motor Vehicles Act, 1988.
The writ petition stands allowed accordingly. (KAILASH CHANDRA SHARMA),J. (GOVIND MATHUR),J. MathuriaKK/PS.