SANGHAVI MOVERS LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE . Ms.Shruti Pathak, learned Assistant Government Pleader, waives service of rule for and on behalf of the respondent No.1State.

(2.) APPLICANT herein is original petitioner of Special Civil Application No.14283 of 2011, where the challenge was made by the present applicant to the road tax made applicable to different vehicles under the Bombay Motor Vehicles Tax Act, 1958 by the respondents.

(3.) THIS application has been preferred seeking modification/clarification of the said judgment inter alia urging that the applicant is a company engaged in the business of importing cranes and render their services in heavy industries for irrigation work that is lifting, moving, erecting, dismantling etc. The dispute concerns taxability of the crawler cranes. It is the say of the petitioner that the crawler cranes owned by the petitioner are held to be motor vehicles within the encompass "construction equipment vehicle" under the Central Motor Vehicles Rules, 1989. It is also the say of the petitioner that the vehicles owned by the applicants are, in fact, the equipments meant for construction site, mine, factory and dockside works etc. They being very heavy and difficult to move from one job site to another, they are special performance vehicles not adopted for usage of roads. It is also urged that some of these equipments/ vehicles have been categorized in other tax appeals under Category 'A' considering their weight, length, height, width and maximum possible boom length, lifting capacity speed etc. Request is made to classify all the vehicles/equipment under Category 'A' instead of Category 'C'. It is further urged that the amount of tax paid are also missing in the original judgment. Therefore, the review/recall of the order is sought.