MONO STEELS INDIA LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition, the petitioner has prayed for the following reliefs :-

(2.) The short facts of the case are that the petitioner is engaged in the business of manufacturing of M.S. Ingots/ Billets and sponge iron at Dhamadka, Taluka Anjar, District Kutch. The petitioner has filed a sealed bid for the purchase of Scrap Road Mobile Crane, 13.5 tone capacity old used and unserviceable lying at SSE (C & W) Hapa Custodian. However, the bid of the petitioner was accepted by respondent no. 4 on certain terms and conditions as stated in letter dated 10.01.2006 and other documents. While the said Scrap Road Mobile Crane was being taken by towing by another vehicle, it was intercepted and seized and detained by an Inspector of Motor Vehicles Check Post, Samakhiyali. On 19.03.2006, the Inspector of Motor Vehicles issued Memo to the driver of the said vehicle amounting to Rs. 3,21,116/- towards various heads viz. tax, penalty, interest and composition fees for unregistered vehicle and not holding the licence. Thereafter, respondent no. 3 issued a show-cause notice dated 03.04.2006 to the petitioner demanding an amount of Rs.3,34,518/- for the period from 01.08.1995 to 31.07.2006 towards tax, penalty, interest, composition fee and penalty for licence. In the meantime, respondent no. 4 preferred an application to respondent no. 3 for the registration of the said Mobile Scrap Crane and allotment of the registration mark to the said Crane. Respondent no. 3 informed respondent no. 4 that respondent no. 4 being a Central Government Body, no fees are required to be paid by it.

(3.) Heard learned counsel for the respective parties and perused the documents on record. It is the case of the petitioner that the Scrap Road Mobile Crane cannot be terms as a Vehicle and it does not fall within the Section of 2(28) of the Motors Vehicles Act, 1988, which reads as under :-