Case: Union of India and Others Etc Vs. Chowgule and Company Private Limited Etc

had on the relevant provisions of the concerned Taxation Act of Orissa. The exercise of interpretation and the principal of incorporation, took out dumpers from the purview of taxation because of their sole user upon the premises of the owner; but otherwise they were held registerable under the Act. This position was altered by the amendment aforementioned and thenceforth dumpers were not only registerable under the Act but taxable as well under the concerned Taxation Act of Orissa. Now here the learned Judicial Commissioner has applied the ratio of Bolani Ores case as emerging and valid for the pre-amendment period. In that period, undeniably a `motor vehicle, though registerable, ceased to be taxable if it was "used solely upon the premises of the owner". That period is not involved here. In the Central Coal Fields case it has been viewed that tax is attracted on the motor vehicle adapted for user of the road, not only for actually using it but for keeping it for use over it, unless it is a vehicle of a special type adapted for use only in a factory or in any other enclosed premises. The respondents claim that their premises are enclosed may not be disputed, but the question still remains whether their vehicles are of a special type adapted for use only in a factory or in any other enclosed premises. No type, much less special, stands pleaded by the respondents-writ- petitioners. The obligation under Section 4 of the Taxation Act in hand subsists, in the absence of such pleading. Tax is to be paid thereunder for "keeping for use a motor vehicle", be one the owner thereof or not. It is the keeping of the motor vehicle for use which attracts taxation. Keeping the motor vehicle for use in the context is for us e on public roads of the State. This court in Central Coal Fields Ltd. case observed in the context as follows:"The very nature of these vehicles make it clear that they are not manufactured or adapted for use only in factories or enclosed premises. The mere fact that the Dumpers or Rockers as suggested are heavy and cannot move on the roads without damaging them is not to say that they are not suitable for use on roads. The word `adapted in the provision was read as `suitable in Bolani Ores case by interpretation on the strength of the language in Entry 57, List-II of the Constitution. Thus on that basis it was idle to contend on behalf of the appellants that Dumpers and Rockers were neither adaptable nor suitable for use on public roads. 7. Thus on the fact situation, we have no hesitation in holding that the High Court was right in concluding that Dumpers and Rockers are vehicles adapted or suitable for use on roads and being motor vehicles per se, as held in Bolani Ores case, were liable to taxation on the footing of their use or kept for use on public roads; the network of which, the State spreads, maintains it and keeps available for use of motor vehicles and hence entitled to a regulatory and compensatory tax. (Exemptions claimable apart). 8. The view of the learned Judicial Commissioner that when dumpers were being used solely on the premises of the owner, and must therefore be excluded from taxation, militates against the views expressed in the aforesaid two cases of this Court. The mere fact that dumpers were used solely on the premises of the owner, or that they were in closed premises, or permission of the Authorities was needed to move them from one place to another, or that they are not intended to be used or are incapable of being used for general purposes, or that they have an unladen and laden capacity depending on their weight and size, is of no consequence for dumpers are vehicles used for transport of goods and thus liable to pay a compensatory tax for the availability of roads for them to run upon commission.Thus for the aforesaid reasons, we allow appeals Nos. 2980, 2981 &2983 of 1981 and set aside the judgment and orders of the Judicial Commissioner, Goa, Daman and Diu in Writ Petition No. 2/69, 12/69 and 48/70 holding the impugned orders and notices issued by the appellants-officers to the respondent writ petitioners as valid and enforceable in accordance with law. 9. So far as the case of shovels is concerned, there is no definite material on the pleadings of the parties to conclude that besides their weight and size, what is their overhang and what is the nature of its wheels, by means of which it would transport goods or passengers so as to attract liability of taxation. We are mindful of the fact that in Bolani Ores Ltd. case shovels therein were noticed to be crawler types of machines. This implies that they were not machines r unning on pnuematic wheels or rubber tyres. They were taken in that case to be not adapted for use on roads and hence not registerable. On both particulars i.e . whether the shovels of the writ petitioner are adaptable for use on roads and hence registerable and whether they are meant to transport goods or passangers and hence taxable, the pleadings are insufficient for us to pronounce upon . When the view of the learned Judicial Commissioner in treating dumpers and shovels at par, has been upset in-so-far as dumpers are concerned, it is prudent that his view about shovels also is upset and the matter in Writ Petition No. 47/70 [ Civil Appeal No. 2982 of 1981] remitted back for reconsideration by the Panaji Bench of the High Court of Bombay. The High Court may in that event permit the parties to amend their pleadings and bring forth material to establish what exactly is the nature and function of a shovel and whether it is registerable under the Motor Vehicles Act and if so whether it is taxable under the Taxation Act.

Decision (1 = appeal accepted, 0 = rejected): 1

Explanation:
1[ds]The view of the learned Judicial Commissioner that when dumpers were being used solely on the premises of the owner, and must therefore be excluded from taxation, militates against the views expressed in the aforesaid two cases of this Court. The mere fact that dumpers were used solely on the premises of the owner, or that they were in closed premises, or permission of the Authorities was needed to move them from one place to another, or that they are not intended to be used or are incapable of being used for general purposes, or that they have an unladen and laden capacity depending on their weight and size, is of no consequence for dumpers are vehicles used for transport of goods and thus liable to pay a compensatory tax for the availability of roads for them to run upon commission.Thus for the aforesaid reasons, we allow appeals Nos. 2980, 2981 &2983 of 1981 and set aside the judgment and orders of the Judicial Commissioner, Goa, Daman and Diu in Writ Petition No. 2/69, 12/69 and 48/70 holding the impugned orders and notices issued by the appellants-officers to the respondent writ petitioners as valid and enforceable in accordance withfar as the case of shovels is concerned, there is no definite material on the pleadings of the parties to conclude that besides their weight and size, what is their overhang and what is the nature of its wheels, by means of which it would transport goods or passengers so as to attract liability of taxation. We are mindful of the fact that in Bolani Ores Ltd. case shovels therein were noticed to be crawler types of machines. This implies that they were not machines r unning on pnuematic wheels or rubber tyres. They were taken in that case to be not adapted for use on roads and hence not registerable. On both particulars i.e . whether the shovels of the writ petitioner are adaptable for use on roads and hence registerable and whether they are meant to transport goods or passangers and hence taxable, the pleadings are insufficient for us to pronounce upon . When the view of the learned Judicial Commissioner in treating dumpers and shovels at par, has been upset in-so-far as dumpers are concerned, it is prudent that his view about shovels also is upset and the matter in Writ Petition No. 47/70 [ Civil Appeal No. 2982 of 1981] remitted back for reconsideration by the Panaji Bench of the High Court of Bombay. The High Court may in that event permit the parties to amend their pleadings and bring forth material to establish what exactly is the nature and function of a shovel and whether it is registerable under the Motor Vehicles Act and if so whether it is taxable under the Taxation Act.