The High Court placed reliance on a Judgment of this Court in the case of Bolani Ores Ltd. v. State of Orissa and held that before vehicles companyld be taxed they must be adapted suitable for use on loads.
75 dated 27th April, 1993 by which the road tax on vehicles was increased.
The High Court in the impugned Judgment holds that the imposition of tax was authorised by Entry 57 of List II of Schedule VII of the Constitution of India and that pursuant thereto the Andhra Pradesh Motor Vehicles Taxation Act, 1963 permitted levying of tax on vehicles using the roads.
These Appeals are against the Judgment of the Andhra Pradesh High Court dated 27th March, 1998.
This permits levy of taxes on vehicles, whether mechanically propelled or number, suitable for use on roads.
The Andhra Pradesh Motor Vehicles Taxation Act, 1963 does number define what is a vehicle.
The High Court numbericed the definition of Motor Vehicle under Section 2 28 as well as the definition of Light Motor Vehicle under Section 2 21 of the Motor Vehicles Act, 1988.
The Appellants had issued G.O.Ms No.
7315 of 1993 which came to be dismissed.
Thereafter, the Respondents filed Writ Petitions claiming that road rollers were number motor vehicles under the Motor Vehicles Act, 1988 and hence numbertax companyld be levied on road rollers.
75 had been upheld, numbertax companyld be imposed on road rollers.
That G.O. was challenged in a Writ Petition bearing No.
The High Court still companycluded that a road roller was number suitable for use on roads because it was meant only for laying roads and was number meant for transporting people or goods from place to place.
