which they are
referred to.
HEADNOTE:
The appellants who owned Dumpers, Rockers and Tractors
claimed that these machines were not liable for registration
under ... motor vehicle as it existed prior to amendment or subsequent
thereto dumpers, rockers and tractors were not motor
vehicles because they were not adapted
asst. yr. 1990-91 on the cost of loaders and dumpers vide Annex. 1 but the CIT passed the order under Section ... investment allowance under Section 32A of the Act by holding that the dumper/loader is a motor vehicle vide Annex. 2. In appeal, the Tribunal
within that area they have acquired heavy earth moving equipments known as Dumpers. The total number of such machines acquired from time to time ... petitioners have challenged the said demand notices on the ground that machines/dumpers are not 'motor vehicle' within the meaning of Rajasthan Motor
Motor Vehicle'-Amendment to
the definition-Restrospective application-Whether valid-
Dumpers Rockers etc.-Whether motor vehicles are liable to
taxation.
HEADNOTE:
The appellant companies ... this purpose put to use a variety of
machinery including Dumpers and Rockers, within their
leasehold areas. The appellants were asked by the State
Government
their
reply have taken preliminary objections that the petitioner used the Dumper Bearing no. HR 39 L 9211 (hereinafter
referred to as said vehicle ... action of the driver of having left the keys in the
dumper truck is intentional and the grounds are not sufficient to repudiate the
claim
question for consideration before the Orissa
High Court was whether the Dumpers belonging to the
petitioner Which are used within the mining areas are
taxable ... made
out the case before the Orissa High Court that the dumpers
in question are so heavy that they cannot move on the public
road
Motor Vehicles Taxation Act, 1965 : Section 4-Taxable
event under-What is-`Dumpers and Shovels'-Whether taxable.
Motor Vehicles Act, 1939 : Section ... amended by
Act 100 of 1956)-`Motor Vehicle'-What is-`Dumpers and
shovels'-Whether Motor Vehicle.
HEADNOTE:
The respondents, carrying on mining operations
Central Laboratory within the precinct of the plant. At the same time, Dumper No. 5 driven by Shri Rajendran and owned by Bhilai Construction Company ... father Ibrahim Hussain has since expired. The claimants alleged that the dumper was being driven rashly and negligently by Rajendran and dashed against the cycle
directing the ITO to allow extra depreciation and investment allowance for dumpers which claim had not been put up by the assessees before ... dispute in the present matter relates to the claim for depreciation on dumpers owned by the assessee. They derived income from owning of mines, extracting
total amount payable by the assessee on instalment basis for acquisition of dumpers should be treated as part and parcel of the cost ... year relevant to the assessment year 1974-75, the assessee purchased tow dumpers from Messrs. Hindustan Motors Ltd. The Price of these dumpers
