BALA KRISHNA BOREWELLS Vs. GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) In this batch of writ petitions the petitioners assail the validity of circular dated 21-11-1983 issued by the Government of Andhra Pradesh and consequential notification dated 13-12-1983 by the 2nd respondent seeking to levy tax on rig mounted vehicles treating them as goods vehicles under Sections 2(7) and 2(8) of the Motor Vehicles Act and requiring registration as transport vehicles,

(2.) The petitioners state that they are owners of rigs constructed and manufactured for the purpose of drilling and bring to surface underground water and the rig is fastened to a vehicle. The rig is constructed on wheels and the rig mounted vehicle does not carry any goods and as such it cannot be considered as goods vehicle and the exigibility to tax treating it as goods vehicle and requiring it to be registered as transport vehicle is not justified.

(3.) In the counter-affidavit filed by the Additional Secretary to Government of Andhra Pradesh, it is stated that the rig mounted vehicle was previously registered as non-transport vehicle. The Government of Tamilnadu in their letter dated 13-1-1983 informed that rig mounted vehicles are registered as transport vehicles in their State and the Government after examining the same issued a memo dated 21-11-1983 stating that rig mounted vehicle should be treated as goods vehicle and pursuant to the same Circular was issued to the Registering authorities to register rig mounted vehicles as transport vehicles. It is stated that when a rig is transported from one place to other it comes under the definition of 'goods' and the chassis carrying the goods should be considered as 'goods vehicle'. The owner of the chassis as well as the rig fixed to it is carrying the rig from one place to another and they are