GENERAL MANAGER (MINES), STEEL AUTHORITY OF INDIA LTD , KEONJHAR Vs. TRANSPORT COMMISSIONER-CUM-CHAIRMAN, S T A , ORISSA, CUTTACK AND ANOTHER

JUDGEMENT

(1.) This writ petition under Article 226 and 227 of the Constitution of India has been filed wherein the order dated 13.11.2009 passed by the learned Transport Commissioner-cum-Chairman, S.T.A., Orissa, Cuttack in M.V. Tax Recovery Appeal No.1 of 2008 is under challenge whereby and whereunder the order passed by the Regional Transport Officer-cum-Taxing Officer, Keonjhar inflicting the demand of Rs.56,20,064/- towards arrear tax and penalty @ 200% amounting to Rs.1,12,40,128/- in respect of 13 unregistered Dumpers/ Water Tankers has been affirmed.

(2.) The case of the petitioner is that it is an Ores Mines wherein for running the mining operation, 13 numbers of Dumpers/Water Tankers of 50T capacity have been operated. These Dumpers/Water Tankers are not ordinary commercial vehicles, which are sold off the show room, are manufactured especially for use in mining operation. The dimensions, i.e., width, length, overhead, type size and ply rating of tyre of the Dumpers/Water Tankers are such a nature that it cannot ply over the roads.

(3.) It is the contention of the learned counsel for the petitioner that the Dumpers have not coming within the fold of Section-2(28) of Motor Vehicles Act, 1988 read with Section 2(b) of the Orissa Motor Vehicles Taxation Act, 1975 and as such, the entire demand along with the penalty is without jurisdiction and as such, the same is fit to be set aside.