IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.4.2009 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition No.1407 OF 2004 M/s.Eagle Earth Movers 14, SCS Complex South Car Street Tiruchengodu-637 211 .. Petitioner vs. The Deputy Commercial Tax Officer Tiruchengodu Town Namakkal District .. Respondent Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorari to call for the records of the respondent in his proceedings Ref.2593/2003/A5 dated 11.12.2003 which is pending on his files and quash the same. For petitioner : Ms.Hema Muralikrishnan For respondent : Mr.A.C.ManiBharathi,G.A O R D E R This writ petition has been filed for the issuance of a writ of Certiorari to call for the records relating to the proceedings in Ref.2593/2003/A5, dated 11.12.2003, asking the petitioner to file objections, if any, against the proposal of the respondent to estimate the purchase value of one Hitachi Hydraulic Excavator, under Section 8(4) of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990. 2. The respondent had proposed to levy an amount of Rs.68,00,000/-, along with the Insurance Premium and Transport charges, amounting to Rs.69,21,520/-. The respondent had also proposed to levy a penalty, under Section 15 of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990. 3. It is submitted by the learned counsel appearing for the https://hcservices.ecourts.gov.in/hcservices/ petitioner that the Hitachi Hydraulic Excavator purchased by the petitioner Company is not a motor vehicle, as defined under the Tamil Nadu Motor Vehicles Act, 1988. She had also referred a decision of the Division Bench of this Court, reported in RDS PROJECTS LTD., Vs. C.T.O. (2007-08(13) TNCTJ 1), wherein this Court had held that the excavator is not a motor vehicle, as defined under the Tamil Nadu Motor Vehicles Act, 1988. It is also submitted by the learned counsel appearing for the petitioner that the petitioner Company had sent the objections, dated 19.12.2003, to the respondent. However, the respondent has not considered the same. Further, the learned counsel appearing for the petitioner has also undertaken to produce the Hitachi Hydraulic Excavator before the respondent, within a period of ten days from today. 4. On such submissions being made by the learned counsels appearing for the parties concerned, the petitioner is directed to produce the Hitachi Hydraulic Excavator before the respondent, within a period of ten days from today. After inspecting the Hitachi Hydraulic Excavator concerned, the respondent shall also consider the objections filed by the petitioner, dated 19.12.2003, and pass appropriate orders thereon, on merits and in accordance with law, within a period of two weeks thereafter. 5. With the above directions, the writ petition is disposed of. Consequently, connected W.P.M.P.No.1503 of 2004 is closed. No costs. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To The Deputy Commercial Tax Officer, Tiruchengodu Town Nammkal District. 1 CC To Mr.K.J.Chandran, Advocate, SR NO.16719 1 CC to the Spl. Government Pleader, SR NO.16728 W.P.No.1407 OF 2004 ck(co) pmk.29.4.2009 https://hcservices.ecourts.gov.in/hcservices/