DALMIA CEMENT BHARATH LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner is a company incorporated under the Indian Companies Act, 1913. The petitioner is operating an Iron ore mine at Hospet, Bellary District, Karnataka State. The extent of the mining lease area, it is alleged, is 819 acres. In order to carry on the mining operations, the petitioner-Company uses excavating machinery and to shift the soil, they use dumpers of various types generally called earth moving equipment. These dumpers, it is alleged are mechanically propelled contrivances which take in the over burden in a specially designed funnel like receptacle and are capable of discharging the same at a given point within the mining area. They are said to be either six wheeled or 10 wheeled vehicles with a cabin for operation by one man and tipping gear of 20 to 30 tonnes capacity. It is alleged further that these dumpers of various types are used exclusively within the mining area of the petitioner-company at Hospet. In fact, the assertion is that the said dumpers are not tused on the public roads.

(2.) The petitioner is aggrieved by the demand notice issued by the Assistant Regional Transport Officer, Hospet, demanding payment of Motor Vehicles Tax under the Karnataka Motor Vehicles Taxation Act, (hereinafter referred to as the Act) in respect of motor vehicles bearing Registration Nos. MYY. 5303, 5304,5490, 4667 and 4726. It is also prayed by the petitioner that this court should issue a writ of mandamus directing respondents 1, 2, 3 and 4 to refund taxes already levied and collected illegally by them in respect of their earth moving equipment which are exclusively used within the mining area of the petitioner-company.

(3.) In spite of several opportunities given, the State has not filed any statement of objections. However, Sri Venkatachaliah, learned High Court Government Pleader appearing for the respondents has produced the records of the case before the court.