MINERAL SALES P LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The Petitioner in all these cases is Mineral Sales Private Limited. The petitioner/Company is owning diesel Tippers for use in the mining operations carried on by the petitioner company. The tippers were acquired by the petitioner for exclusive use within the mining area. The petitioner requested the R.T.O. Hospet in respect of all the vehicles in question that they may be exempted from tax under the Karnataka Motor Vehicles Taxation Act, since they were used exclusively within the mining area. The 4th respondent by his order dated 14-2-1983, which is similar in all the cases, refused to grant exemption relying upon the Notification No. HD 128 TMT 74, dated 8-5-1980. These orders are challenged in these Writ Petitions.

(2.) The petitioner has produced a letter issued by the manufacturers of the tippers in question, namely Tata Engineering and Locomotive Company Limited, explaining that there is no difference between dumpers and tippers, though the terminology used is different. The only ground on which the 4th respondent declined to grant exemption is, that the tippers in question are not mentioned in the Government Notification in which only dumpers, rockers and showels are eligible for exemption subject to satisfying the conditions laid down therein. The R.T O. has, in addition relied upon a clarification issued by the Commissioner for Transport dated 25-7-80. Notification dated 8-5-1980 and the instructions issued by the Government are reproduced below:- 1. 1806 Karnataka Gazette, May 22 1980 Part IV-2C (ii) -----------------------------------------------------Home Secretariat Notification No. HD 128 TMT 74 Bangalore, dated : 8th May 1080 In exercise of the powers conferred by Sub-section (1) of Seetion 16 of the Karnataka Motor Vehicles Taxation Act, 1957 (Karnataka Act 35 of 1957), the Government of Karnataka being of the opinion that it is necessary in public interest so to do, hereby exempt with effect from 1st October 1967 the tax payable under the said Act in respect of dumpers, rockers and showels subject to the condition that the exemption is admissible only for the period during which the vehicle is used exclusively by the owner thereof in their mine areas or in project areas where they have taken any work on contract and such user is certified by an officer of the Public Works Department of and above the rank of Assistant Executive Engineer. Explanation : For the purpose of this notification, -

(3.) Being aggrieved by these orders, the petitioner has filed these Writ Petitions and has challenged the orders passed in each of the cases. That the Tippers in question are used exclusively in the mining area of the petitioner company in Vyasanakeri Iron Ore Mines in Hospet Taluk, is not in dispute. The only distinction sought to be made out by the learned Government Pleader is that tippers are different from dumpers and his further contention is that they can be used on roads and that therefore the exemption was rightly refused.