THE HON’BLE SRI JUSTICE C.V.NAGARJUNA REDDY Writ Petition Nos.23481 and 23486 of 2011 Dated 19th August, 2011 Between: M/s.IL & FS Engineering and Construction Company Ltd., …Petitioner And The Dy.Transport Commissioner, Regional Transport Authority, East Godavari District at Kakinada and others …Respondents Counsel for the petitioner: Sri Ch.Ravinder Counsel for respondents: AGP for Transport The Court made the following: COMMON ORDER: These two writ petitions are filed for a mandamus to declare seizure of the machinery owned by the petitioner, namely, cone crusher and jaw crusher (for short ‘the machinery’) under check report Nos.1580875 and 1580874, dated 14.07.2011, of respondent No.3 as illegal and arbitrary. The machinery was being brought by the petitioner from the work site at Orissa to the work site at Sangareddy in Medak District. Respondent No.3 intercepted the said machinery on 14.07.2011 and seized the same on the following allegations: “(1) Above said semi trailor was overlapped unauthorisedly on the vehicle HR 38 M 4510 (Horse) and travelling on the road. (2) The above said vehicle are cuts the granite blocks into required size of pieces which is useful to construction of roads and buildings etc. (3) The above vehicle not setting up any goods and not setting down any goods, the construction equipment was permanently fitted on the trailor and useful in construction needs directly. (4) R.C., I.C., not produced, or any permit, it is imported from Singapore, Bill of entry not produced.” The petitioner approached respondent No.1 with an application for release of the seized machinery by pleading that it does not fall within the definition of “motor vehicle” or “vehicle” under Section 2(28) of the Motor Vehicles Act, 1988 (for short ‘the Act’). The common application having not been disposed of so far, the present writ petitions are filed. At the hearing, Sri Ch.Ravinder, learned counsel for the petitioner, while submitting that the machinery, which is not mechanically propelled and cannot move on its own, does not fall within the definition of “motor vehicle” or “vehicle” under Section 2(28) of the Act. He placed reliance on the report, dated 03.08.2011, of the Motor Vehicle Inspector, Rajahmundry. In his report, the Motor Vehicle Inspector has opined that the machinery is not self-propelled, that it cannot travel on public roads on its own power and that therefore, it is not liable for life tax. He has nevertheless opined that the machinery is covered by the notification S.O.1248(E), dated 05.11.2004, that it cannot be treated as non- transport vehicle and that quarterly tax is to be collected on unladen weight basis. The petitioner has raised a contentious issue as to whether the machinery, which was seized, can be treated as “motor vehicle” or “vehicle” within the definition of Section 2(28) of the Act. This issue needs to be decided by respondent No.1. Till such decision is taken, it may not be appropriate to detain the valuable machinery, which would be to the determent of the petitioner. In the event, it is found that the machinery falls within the category of “motor vehicle” or “vehicle”, the respondents shall be free to levy the tax. In the meantime, in the interests of justice the seized machinery is released to the petitioner subject to the following terms: (1) The petitioner shall file an undertaking before respondent No.1 that it will not sell or in any manner alter the condition of the machinery till completion of the enquiry and passing of an appropriate order by respondent No.1; (2) The petitioner shall allow the respondents or their subordinates to inspect the machinery as and when such inspection is required during pendency of the enquiry; and (3) In the event of determination of the petitioner’s liability to tax, the petitioner shall pay the same subject to its availing appropriate legal remedies. Subject to the above directions, the writ petitions are disposed of. As a sequel to disposal of the writ petitions, W.P.M.P.Nos.28749 and 28754 of 2011 are disposed of as infructuous. C.V.NAGARJUNA REDDY, J 19th August, 2011 Note: Issue CC in three days. (b/o) VGB