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Shortly put, the fourt writ petitioners before the Judicial Commis-

sioner, the respondents herein, were carrying on mining operatons in certain areas in the Union Territory of Goa, Daman and Diu. Thereat they had been using various types of mining machinery including dumpers and shovels. The Motor Vehicles Act, 1939 (hereinafter referred to as the `Act') was made applicable in the Union Territory w.e.f. 1.1.1965 and simultaneously the Motor Vehicles Taxation Act, 1965 (hereafter referred to as the `Taxation Act') was also enforced on that date. The respondents claimed that being under a mistaken belief that their dumpers and shovels were `motor vehicles' and hence liable to tax under the Taxation Act, they initially got those registered under the Act and paid tax thereon under the Taxation Act. Later when they realised that tehy had paid tax under a mistaken belief, they stopped paying tax, whereupon the appellants-officers herein issued orders and notices requiring the respondents to pay the taxes. Challenging the concered orders and notices the respondents moved the Court of the Judicial Commissioner requiring the said orders and notices to be struck down as violative of their fundamental rights guaranteed by Article 31(1) of the Constitution, for the peitioners were to be deprived of their property without authority of law, and also being violative of the provisions of Article 265 and Entry 57 of List-II of the Constitution. On facts it was pleaded that dumpers and shovels were not actually used on roads and were neither suitable for use on roads. Rather they were being used on closed premises of the respondent. On that premises, it was claimed that dumpers and shovels were outside the Taxation Act. The appellants herein opposed the petition and claimed that dumpers and shovels were adapted and suitable for use on roads and hence liable to be taxed under the Taxation Act. The learned Judicial Commissioner, on the interpretation of the provisions of the Taxation Act, as well as taking stock of the fact stituation, came to the view that when dumpers and shovels were being used solely on the premises of the the owner, they have therefore to be excluded from the purview of the Taxation Act since public roads were not being used by those vehicles. Support for the view was taken from Bolani Ores Ltd. etc. v. State of Orissa etc., [1975] 2 SCR 138. It is to challenge that view that the Union of India and its officers are before us.

It may, at the outset, be necessary to differentiate inter se dumpers and shovels. Dumpers denominated as Euclid Dumpers by Writ Petitioners-respondents in three Writ Petitions Nos. 2/69, 12/69, and 48/70, stand well understood and described in Bolani Ores case and in M/s Central Coal Fields Ltd. etc. etc. v. State of Orissa & Ors. etc. etc. decided by this Court today on 29.4.1992. To quote from the later case:

"Dumpers and Rockers, are known to carry bulk goods, building materials, mining products, agricultural and forestry products, earth, stones, bricks, concrete, mortar etc., their structure being of simple design and easy to handle. Tripping is performed by releasing the locking device retaining tipping body. The Dumper requires no more than a few seconds for the emptying of its tipping body and gives no trouble to the driver when being operated on uphill or downhill roads, with its load unbalanced or when the load refuses to slide out easily".

"The very nature of these vehicles make it clear that they are not manufactured or adapted for use only in factories or enclosed premises. The mere fact that the Dumpers or Rockers as suggested are heavy and cannot move on the roads without damaging them is not to say that they are not suitable for use on roads. The word `adapted' in the provision was read as `suitable' in Bolani Ores case by interpretation on the strength of the language in Entry 57, List-II of the Constitution. Thus on that basis it was idle to contend on behalf of the appellants that Dumpers and Rockers were neither adaptable nor suitable for use on public roads. Thus on the fact situation, we have no hesitation in holding that the High Court was right in concluding that Dumpers and Rockers are vehicles adapted or suitable for use on roads and being motor vehicles per se, as held in Bolani Ores case, were liable to taxation on the footing of their use or kept for use on public roads; the network of which, the State spreads, maintains it and keeps available for use of motor vehicles and hence entitled to a regulatory and compensatory tax. (Exemptions claimable apart)".

The view of the learned Judicial Commissioner that when dumpers were being used solely on the premises of the owner, and must therefore be excluded from taxation, militates against the views expressed in the aforesaid two cases of this Court. The mere fact that dumpers were used solely on the premises of the owner, or that they were in closed premises, or permission of the Authorities was needed to move them from one place to another, or that they are not intended to be used or are incapable of being used for general purposes, or that they have an unladen and laden capacity depending on their weight and size, is of no consequence for dumpers are vehicles used for transport of goods and thus liable to pay a compensatory tax for the availability of roads for them to run upon commission.