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
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
Income-tax Officer to allow extra depreciation and investment allowance for dumpers which claim had not been put up by the assessees before the Income ... dispute in the present matter relates to the claim for depreciation on dumpers owned by the assessees. They derived income from owning of mines, extracting
these petitions have been filed by the petitioners praying
for release of Dumper/Truck/Trailer, which were seized, while
doing illegal mining. The details ... aside,
however, taking into consideration that the vehicle is a
dumper/truck/trailer and not tractor as in Asharam (supra), the
security amount is liable
counsel for the petitioners have submitted that in some of the cases dumpers have been purchased outside the State and it is alleged that they ... been paid in the State of Tamil Nadu from where the dumpers are purchased, therefore, consequently no tax is payable in the State of Rajasthan
Gulab, Prakash, Chuni Das and Sunder Lal by intentionally dashing a dumper driven by Vijay Singh son of Bhanwar Singh with the Jeep in which ... which these deceased persons were travelling and a dumper No. RRJ 7601, on the National Highway No. 8 between Rajasamand and Nathdwara at a place
petitions relate to the prayer for release of
tractors and trolleys/trucks/dumper/trailer, which have been
seized by the Police Authorities/Mining Authorities/Forest ... releasing of tractor and
trolley/Truck/Trailer/Dumper were rejected and therefore, the
same are being heard together.
3. The question regarding grant of release
special appeals and writ petitions the common question of law arises whether dumpers though used only within the enclosed factory premises fall within the exempted ... contention of the petitioners/appellants is that the dumpers are essentially earth moving equipment not adapted for use upon the roads and, therefore, are outside
petitioner objected to payment of tax on the ground that the dumpers, and tractor-trolly were not 'motor vehicles' within the definition continued ... Taxation Officer, Udaipur by has order dated January 4, 1972, held that dumpers as well as tractor trolly came within the definition of 'motor
