EAGLE EARTH MOVERS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ petition has been filed for the issuance of a writ of Certiorari to call for the records relating to the proceedings in Ref. 2593/2003/a5, dated 11. 12. 2003, asking the petitioner to file objections, if any, against the proposal of the respondent to estimate the purchase value of one Hitachi Hydraulic Excavator, under Section 8 (4) of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990.

(2.) THE respondent had proposed to levy an amount of Rs. 68,00,000/-, along with the Insurance Premium and Transport charges, amounting to Rs. 69,21,520/ -. The respondent had also proposed to levy a penalty, under Section 15 of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990.

(3.) IT is submitted by the learned counsel appearing for the petitioner that the Hitachi Hydraulic Excavator purchased by the petitioner Company is not a motor vehicle, as defined under the Tamil Nadu Motor Vehicles Act, 1988. She had also referred a decision of the Division Bench of this Court, reported in RDS PROJECTS LTD. , Vs. C. T. O. (2007-08 (13) TNCTJ 1), wherein this Court had held that the excavator is not a motor vehicle, as defined under the Tamil Nadu Motor Vehicles Act, 1988. It is also submitted by the learned counsel appearing for the petitioner that the petitioner Company had sent the objections, dated 19. 12. 2003, to the respondent. However, the respondent has not considered the same. Further, the learned counsel appearing for the petitioner has also undertaken to produce the Hitachi Hydraulic Excavator before the respondent, within a period of ten days from today.