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Documents citing Central Coal Fields Ltd vs State Of Orissa And Ors on 29 April, 1992

Birla Cement Works And Anr. Etc. vs State Of Rajasthan And Ors. on 22 April, 2003

"Coming now to the second argument of Mr. Shanti Bhushan, learned Senior Counsel which is on the question of compensatory nature of the Act it is to be seen that in the very decision in Central Coal Fields Ltd, v. State of Orissa it was held : (SCC p. 140, para 9) (at p. 1379, para 5) "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 (AIR 1975 SC 17) 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 is entitled to a regulatory and compensatory tax."
Rajasthan High Court - Jaipur Cites 41 - Cited by 2 - N N Mathur - Full Document

The Chief General Manager, Jagannath & ... vs The State Of Orissa & Anr on 20 September, 1996

According to Mr. Shanti Bhushan, learned senior counsel, since the dimension of the dumpers in question exceed the permissible dimensions under the aforesaid Rules, there is an embargo for the dumpers to be used on public roads and as such, the vehicle cannot be taxed under the Taxation Act. We are unable to persuade ourselves to agree with the submission of the learned senior counsel for the petitioner. The crux of the question is whether the bumper is a motor vehicle and whether the vehicle attracts the liability of tax under Section 3 of the Taxation Act? The very question came up for consideration before this Court in the case of Central Coal Fields Ltd. vs. State of Orissa & batch (supra) wherein the various provisions of the Orissa Motor Vehicles Taxation Act was under consideration and the vehicles which had been taxed under the Taxation Act in the said case were dumpers and rockers. This Court after tracing the legislative history and the decisions of this Court commencing from Bolani ores Ltd. State of Orissa- (1974) 2 SCC 777, repelled argument of the mine owners who used dumpers within their mining premises to the effect that the dumpers are vehicles not adapted for use upon roads and, therefore, are outside the scope of the Taxation Act and held that these dumpers run on tyres, in marked contrast to chain plates like caterpillars or military tanks. It was also held that by the use of rubber tyres it is evident that they have been adapted for use on roads, which means they are suitable for being used on public roads and on the mere fact that they are required at places to run at a particular speed is not to detract from the position otherwise clear that they are adapted for use on roads. 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.
Supreme Court of India Cites 7 - Cited by 16 - Full Document

Vikram Ispat (A Unit Of Grasim ... vs State Of Maharashtra And 3 Ors. on 24 September, 2003

3. Mr. Tulzapurkar, learned counsel appearing for the petitioner has not pressed the challenge to the vires of Rule 2(ca) as it has been fairly conceded by the respondents that this rule has no application for the present case. The learned counsel, however, strongly submitted that the pay loader is a vehicle not adapted for use upon the roads and therefore, it is outside the scope of Section 2(b) of the Vehicle Tax Act and hence, not within the ambit of charging section. Section 3(2) of the vehicle Tax Act provides that subject to the other provisions of the Act, there shall be levied on motor vehicles used or kept for use within the State, a tax at the rate specified under the Schedule. It is evident that tax is chargeable on using or keeping for use a motor vehicle adapted for use on roads. The question is whether pay loader is a motor vehicles adapted for use on roods. Section 3(28) of the Motor Vehicles Act defines the "Motor Vehicle" or "Vehicle" to mean any mechanically propelled and adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source 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 special type adapted for use only in a factory or in any other enclosed premises or vehicle having less than four wheels fitted with engine capacity of not exceeding twenty five cubic centimetres. The definition of motor vehicle has been considered by the Supreme Court in M/s. Central Coal Fields Ltd. v. State of Orissa , where the Court after tracing the legislative history and the decisions commencing from M/s. Bolani Ores Ltd. v. State of Orissa and Ors repelled argument of the mine owners who used dumpers within their mining premises to the effect that the dumpers are vehicles not adapted for use upon roads and, therefore, are outside the Taxation Act and held that these dumpers run on types in marked contrast to chain plates like caterpillars or military tanks. It was also held that by the use of tyres, it is evident that they have been adapted for being used on roads, which means that they are suitable for being used on public roads and on the mere fact that they are required at places to run at a particular speed is not to detract form the position otherwise clear that they are adapted for use on roads. The very nature of these vehicles makes 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 are heavy and cannot move on the roads without damaging them does not mean that they are not suitable for use on roads.
Bombay High Court Cites 17 - Cited by 2 - Full Document

Western Coalfields Ltd. vs State Of Maharashtra And Anr. on 16 September, 2003

"6. According to Mr. Shanti Bhushan, learned Senior Counsel, since the dimension of the dumpers in question exceed the permissible dimensions under the aforesaid Rules, there is an embargo for the dumpers to be used on public roads and as such, the vehicle cannot be taxed under the Taxation Act. We are unable to persuade ourselves to agree with the submission of the learned Senior Counsel for the petitioner. The crux of the question is whether the dumper is a motor vehicle and whether the vehicle attracts the liability of tax under Section 3 of the Taxation Act? The very question came up for consideration before this Court in the case of Central Coal Fields Ltd. v. State of Orissa wherein the various provisions of the Orissa Motor Vehicles Taxation Act was under consideration and the vehicles which had been taxed under the Taxation Act in the said case were dumpers and rockers.
Bombay High Court Cites 14 - Cited by 3 - R M Lodha - Full Document

Reliance Industries Ltd. & vs State Of Gujarat & 3 on 15 July, 2011

Reliance was placed on the decision in the case of Central Coal Field v. State of Orissa, 1992 Supp (3) SCC 133 wherein also, the decision of the Apex Court in the case of Bolani Ores (supra) came up for consideration. The Apex Court ruled that Dumpers, Rockers with rubber tyres, though used for transporting goods within the enclosed factory premises were nevertheless adaptable and suitable for use on public roads, were motor vehicles.
Gujarat High Court Cites 38 - Cited by 10 - A Kureshi - Full Document

Ms. Janki Devi vs M/S. Navnirman Construction Co. Ltd on 24 May, 2014

In this case it was held that the excavators belonging to the petitioner were required to be registered under the MV Act, 1988. However it is significant that in the judgment in Central Coal Fields Ltd. v. State of Orissa and Ors., 1992 Supp (3) SCC 133 which was relied upon the Hon'ble Supreme Court while dealing with the question whether Dumpers and Rockers are motor vehicles within the meaning of Motor Vehicles Act and were liable to pay road tax had specifically observed that pictures of various types of Dumpers had also been sent which indicated prominently one factor that the Dumpers run on tyres, in marked contrast to chain plates like caterpillars or military tanks and 'by the use of rubber tyres it is evident that they have been adapted for use on roads, which means they are suitable for being used on public roads.' Thus it was held that the fact that they use rubber tyres made it evident that they had been adapted for use on roads.
Delhi District Court Cites 20 - Cited by 0 - Full Document

Rishi Ranjan Mishra vs Shubh Chander Yadav & Ors (New India ... on 5 September, 2019

This Court reversed the decision of the Judicial Commissioner of Goa, Daman and Diu and relying upon the earlier decision of this Court in Central Coal Fields Ltd. v. State of Orissa [1992 Supp (3) SCC 133] held 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 MAC.APP. No.614/2018 Page 6 of 10 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.
Delhi High Court Cites 12 - Cited by 0 - N Waziri - Full Document
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