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1 - 7 of 7 (0.42 seconds)The Orissa Motor Vehicles Taxation Act, 1975
Central Coal Fields Ltd vs State Of Orissa And Ors on 29 April, 1992
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.
Union Of India And Ors. Etc. Etc vs Chowgule And Co. Pvt. Ltd. Etc. Etc on 29 April, 1992
On these facts it is difficult for us to hold that the
vehicles are not adapted or suitable or capable of being
used on public roads, even though for most of the time it
might actually being used within the mining areas on the
roads prepared by the mining owners. Following the two
earlier judgments of this Court in Central Coal Fields Ltd.
(supra) and Union of India vs. Chowgule & Co. (supra) we
hold that the dumpers in question are motor vehicles and are
taxable within the ambit of the Taxation Act.
Section 3 in The Government Trading Taxation Act, 1926 [Entire Act]
Article 301 in Constitution of India [Constitution]
The Automobile Transport(Rajasthan) ... vs The State Of Rajasthan And Others(And ... on 9 April, 1962
The tax imposed on the motor vehicles is basically a
tax for the use of the roads within the State. It is no
doubt a compensatory tax which facilitates trade, commerce
and intercourse within the State by providing roads and
maintaining roads in a good state of repairs. As has been
held by this Court in Automobile Transport Ltd. vs. State of
Rajasthan & Ors. (1963) 1 SCR 491, it would not be right to
say that the tax is not compensatory because the precise or
specific amount collected is not actually used in providing
any facilities. If a statute fixes a charge for a
convenience or service provided by the State or an agency of
the State, and imposes it upon those who choose to avail
themselves of the service or convenience, or who can use the
services provided for, the imposition assumes the character
of remuneration or consideration charged in respect of an
advantage sought or received or advantage which can be
received. The mere fact that any particular individual
though can take advantage of the convenience of the services
provided by the State but for some reason or the other
chooses rot to enjoy the services provided cannot escape the
taxing liability on that score not can the provision
imposing the tax become invalid on that score. Such levy of
tax for keeping a motor vehicle for use on the public roads
or which is capable of being used on the public roads are no
doubt compensatory taxes but does not violate provisions of
Article 301 of the Constitution of India.
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