V M SALGAOCAR LIMITED Vs. STATE OF GOA

JUDGEMENT

(1.) The petitioners have challenged the letters dated 3/11/1998, calling upon them to register the equipment owned by them as 'motor vehicles' under the Motor Vehicles Act, 1988. The petitioners thus dispute the classification of their mining machineries as vehicles.

(2.) The machineries in question are poclains, ripper dozers and drill masters, which are used by the petitioners at their mining sites for different purposes such as excavation, transporting from one place to another and other allied operations, but within the area of the mining leases. These vehicles do not go on the roads. The machineries in question are used for performing tasks like ripping and excavating the mine face for extraction of iron ore, dozing and levelling and loading of iron ore extracted into the dumpers. There is no dispute that none of these machineries are fitted with rubber tyres pneumatic or otherwise and are only fitted with chain plates tracks which are also known as caterpillar tracks. It is the petitioners' contention that none of these machineries, some of which are mobile, are 'motor vehicles' within the meaning of the Act and, are therefore, neither liable for registration and consequently for taxation under the Motor Vehicles Act.

(3.) There is no dispute that motor vehicles are liable to be registered under Section 39 of the Motor Vehicles Act, 1988. However, the question is, whether the machinery or equipment in question falls within the definition of the words 'motor vehicle' under the Act. Section 2 of sub-section 28 which defines 'motor vehicle' reads as follows: