SPECIAL LIVE STORE Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THE petitioner has prayed in this petition that the respondents be directed to register the vehicle of the petitioner forthwith without pressing for payment of road tax and special road tax alongwith penalty on the ground that excavators cum loaders or dumpers are not adapted on the road and not used on the public roads, but used only in the mining area of the petitioner where there are no public roads, therefore, no road tax or special road tax is leviable on the excavators cum loaders or dumpers. It was submitted that the Division Bench of this Court considered the question of taxability of the dumpers/excavators cum loaders in S. B. Civil Special Appeal No. 149/2000 in its judgment delivered on 24. 4. 2000 (1) and while allowing the appeal and remanding the matter to the concerned District Transport Officer it has observed as under:- " 51. Firstly, it is to be determined whether it is a `motor vehicle' which would include an enquiry whether the vehicle is adapted for use upon the roads and if so claimed by the assessee, whether it is a special type of vehicle adapted for use only in a factory or any other enclosed premises for their purpose dominant use shall be decisive of the issue. 52. In this case, a claim to special type of vehicle adapted for use within the limited area where crushers operate is laid on the basis of its being adapted for use only in factory or any other enclosed premises. On the principles of harmonious construction, commensurating with the scheme of the legislative bounds of the State Legislation, we are of the opinion that in such circumstances, for deciding whether the vehicle is of special type adapted for use only in factory or any other enclosed premises, for the purposes of levy of tax under the Taxation Act, it becomes a relevant enquiry to find what is the principle or dominant use for which such adaptation has been made and not the incidental movement of the vehicle on roads. Where the claim is that a vehicle which is mechanically propelled and adapted for use in factory or the premises of the owner only, the dominant movement will be decisive factor to determine whether it is "motor vehicle" falling in the general definition of motor vehicle or it comes within special type of vehicles falling in the exclusion clause. 53. THE question about determining the claim as has been raised by the petitioners in the present case that it is a machine of special type designed for use on owner's premises only for particular purpose requires establishment of fact necessary in the light of principles laid down by the Supreme Court as discussed above. This question, has not been considered in any of the decided cases referred to us by both the learned counsel. "

(2.) HOWEVER, it may be stated that while allowing the special appeal the Division Bench has stated that the appellant-non- petitioners shall be free to file objections, if any, to the notice within a period of six weeks and on filing the objections the assessing officer shall decide those objections after affording the petitioner the opportunity to lead any evidence as they want to and the Taxation Officer shall be free to bring evidence on record which he wants and then decide such objections and determine the demand.