BOLANI ORES Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE two appeals arise out of two suits filed by the plaintiffs for declaration that the machineries in their possession, and as described in Schedule A of the plaint, are not liable for registration under Section 22 of the Indian Motor Vehicles act (hereinafter described as the Act') and as such cannot be taxed under Section 6 of the Bihar and Orissa Motor Vehicles Taxation Act (hereinafter referred to as the 'taxation Act') as they do not come within the ambit of the definition of 'motor vehicles' given in Section 2 (18) of the said Act. As both the appeals raise common questions of law they were heard together and are disposed of by this common judgment. First Appeal No. 44 of 1963. The machineries in respect of which the plaintiff seeks a declaration as aforesaid are:

(2.) THE plaintiff is a holder of mining leases carrying mining operations within his leasehold areas covering several square miles in the district of Keonjhar. The plaintiff's case is that he is using these machineries in connection with his mining operations in the lease-hold areas. Lorain Shovels (item No. 1) are used to dig up the ore after blasting and to load the same into either the Le Tourneau Rockers (item No 4) or the Euclid Dumpers (item No 5) from the mining faces to the crushing and screening plant or from the hand-mine stock-pile to the railway siding nearby Ingersoll Rand Drill Masters (item No. 2) are used to dig holes through the ore body so that the explosives can be placed in the hole and the ore blasted. The Caterpiller D-8 Bull-dozers (item No. 3) are machines used to cut and push earth above the ore-bed and the Motor Grader (item No. 6) is used to level the roads and to maintain a clear surface. The Fordson Major Tractors (item No. 7)are used of supply compressed air to the Jack hammer Drills which are used to drill holes in the ore so that charges of explosives may be inserted to break the ore into manageable sizes Fargo Truck (item No. 8) is meant to be a servicing unit.

(3.) THE Superintendent of Police, Keonjhar, within whose jurisdiction the plaintiff operates as a mining lessee and uses the aforesaid machineries called upon the plaintiff to get them registered under Section 22 of the Act on payment of taxes as provided under Section 6 of the Taxation Act, as he was of the view that these machineries are 'motor Vehicles' within the meaning of the Act. As the plaintiff was threatened to be prosecuted in case he failed to get them registered, he did so, and filed the present suit for a declaration that the machineries are not liable to registration under Section 22 of the Act.