CONTINENTAL TRANSPORT AGENCY Vs. DEPUTY TRANSPORT COMMISSIONER VISAKHAPATNAM

JUDGEMENT

(1.) As common questions have been raised in all these Writ Petitions, they are disposed of by this common judgment:

(2.) At issue in all these cases is the question, whether the motor vehicle 'Front End Loader' is a 'goods carriage' for the purpose of liability to tax under the Andhra Pradesh Motor Vehicles Taxation Act, 1963.

(3.) The petitioners herein are owners of motor vehicles known as 'Front End Loader' (hereinafter referred to as 'loader'). It is fitted with four pneumatic tyres. It has a cab and bucket and arms fitted to the loader and operated hydraulically. The descriptive particulars of the vehicle as mentioned by the manufacturers in the pamphlet issued by them, so far as relevant for the purpose, are as follows: <FRM>JUDGEMENT_641_ALD1_1995Html1.htm</FRM> All the vehicles of the petitioners are operated within the premises of the Visakhapatnam harbour. When a ship arrives at the harbour, the loader vehicles are used for lifting the cargo from the berthed ship and unloading the same either into the dumpers stationed by the side of the ship in the harbour or at the allotted slots in the harbour by the side of the berthed ships. The vehicle can be taken from one place to another place, but when it is in movement, it cannot carry any goods for the reason that the bucket fitted to it in the front portion is not suitable for carrying goods. When it is operated for lifting the goods from the berthed ships and unloading the same into the dumpers inside the harbour area, it remains stationary; the bucket is only operated hydraulically. The procedure is, the cargo from the berthed ship is placed into the hydraulically operated bucket and the same is unloaded into the dumper or if there is no dumper at the allotted slot and during this process, the vehicle remains stationary.