LAWS(KER)-1971-6-5

HARRISONS AND CROSFIELD Vs. KERALA STATE

Decided On June 22, 1971
HARRISONS AND CROSFIELD LTD. Appellant
V/S
KERALA STATE Respondents

JUDGEMENT

(1.) S.3 of the Kerala Motor Vehicles Taxation Act 1963 charges to tax motor vehicles "used or kept for use in the State". 'Motor vehicle' is not a terra defined in that Act but the definition in the Motor Vehicles Act 1939 would apply. That is so provided in the Act. The definition of 'Motor vehicle' in the Motor Vehicles Act 1939 as contained in S.2(18) of the Act is as follows:

(2.) Plaintiff company possessed a tractor K.L.Q. 2102 for which the company was called upon to pay tax under the Motor Vehicles Taxation Act, 1963 Notices were served on the plaintiff and two such notices one for Rs. 2400 for the period from 1-7-1958 to 30-3-1963 and another for Rs. 1,320 for the period from 1-4-1963 to 31-3-1966 are challenged in the suit and an injunction restraining proceedings for recovery pursuant to the notices is sought for. Subsequent to the filing of the suit Government exempted the vehicle from tax for the period from 1-7-1958 to 30 6-1963, with the result that the claim for tax from 1-7-1963 to 31-3-1966 is alone challenged thereafter.

(3.) The challenge is on the ground that the vehicle which is a tractor fitted with hydraulically operated shovel is confined in its operation to the factory premises and therefore it is not a motor vehicle within the meaning of the Motor Vehicles Act 1939. Consequently, according to the plaintiff, it is not a motor vehicle within the meaning of the Kerala Motor Vehicles Taxation Act, 1963.