BOSE ABRAHAM Vs. STATE OF KERALA

JUDGEMENT

(1.) APPELLANTS in the above appeals who are the petitioners in the writ petitions raised three questions for adjudication. The first question is whether the excavators and road rollers are motor vehicles under s. 2 (28) of the Motor Vehicles Act (hereinafter referred to as the M. V. act), (2)whether the Registering authorities can insist on payment of entry tax as a condition precedent for registering the said vehicles and (3) whether the central Sales Tax paid can be deducted under S. 4 (2) of the Kerala Taxation on entry of the Motor Vehicles into Local areas Act (hereinafter referred to as the Entry Tax act ).

(2.) THE learned single judge heard the above writ petitions and passed the impugned common judgment whereby the first two questions were answered against the petitioners. THE learned judge held that the excavators and road rollers are motor vehicles and as such they are liable to be taxed as per the Entry Tax Act, that the amount paid as Central Sales Tax by any of the petitioners for purchase of the vehicles is liable to be deducted from the amount which they are liable to pay under the Entry Tax Act. THE petitioners were directed to pay the entry tax within one month from 31. 7. 1996. Aggrieved by the said judgment, the petitioners preferred these appeals.

(3.) THE main question that arises for consideration is whether the excavators and road rollers are motor vehicles. S. 2 (28) of the M. V. Act defines Motor Vehicles as follows: "motor vehicle or "vehicle' means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimeters". It is an admitted fact that excavators and road rollers are mechanically propelled vehicles. So, the next question is whether these vehicles are 'adapted for use on roads'.