Appeals by Special Leave from the Judgments and orders dated 24 3 1969 10 11 1969 of the Kerala High Court in Writ Appeal Nos, 451/79, 630/69 807/69.
The main companytention raised on behalf off the appellant was that the learned single Judge was in error in holding that all motor vehicles used or kept for use in the State quite irrespective of any question as to whether or number they are used on public roads, is erroneous in so far as it related to motor vehicles used or kept exclusively for use in private estate and number used or kept for use on the public roads of the State.
914 was repealed and replaced by the Motor Vehicles 1396 Act, 1939.
Section 2c of the Orissa Taxation Act adopted the definition of Motor vehicles Act as found in Motor Vehicles Act, 1914.
The definition of motor vehicle in s. 2 18 of the Motor Vehicles Act, 1939 excluded motor vehicles used solely upon the premises of the owner.
The appellant filed a petition before the High Court for appropriate relief.
It also directed that if the petitioner was aggrieved with the order he was at liberty to approach the High Court.
2173/68 along with o. P No.
2081/68 filed by Peermade Tea Co. who are the appellants in C.A. 438/70 in this Court, by a companymon order dt.
On the companypany paying a sum of Rs.
The High Court disposed of the petition P. No.
437 437 and 1460 of 1970.
3,150/ as tax under protest for the period between 1 7 63 to 31 12 94, the vehicle was released.
1392 Aggrieved by the decision of the single Judge the appellant took the matter up on Letters Patent Appeal.
437 of 1970.
The Letters Patent Bench affirmed the decision of the single Judge and rejected the appeal.
The Judgment of the Court was delivered by KAILASAM, J. These three appeals are by special leave granted by this Court against the judgment and order of the High Court of Kerala in Writ Appeals Nos.
The Motor vehicles Act.
The High Court by its judgment dt.
12 4 68 held that the 13 vehicles mentioned in the original Petition were liable to pay was under they act.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The companypany alleged that the vehicles were purchased by it solely and exclusively for use in the estates and intended to be used only for agricultural purpose and were number used number kept for use in the State as companytemplated under s. 3 of the Act.
This Court in the decision cited was dealing with the Orissa Motor Vehicles Taxation Act, 1930.
The companypany is a tea plantation having eight estates which lie companytiguous to each other and have an extent of 1391 9422.44 acres in the aggregate.
The companypany wrote to the Department on 28 12 1964 stating that the vehicle was being used for agricultural purpose on private roads in the Estates and the companypany is number liable to pay tax and asked for the release of the vehicle.
The companystitutional validity of the Act was number questioned before the Bench.
As the facts so far as they are necessary for decision in these appeals are similar, we will companyfine the judgment to the facts in Civil Appeal No.
B. Divan, M. Vellapally and T. M. Ansari for the Appellant in CA 437/70.
2 and 4 are the authorities functioning under the Kerala Motor Vehicles taxation Act Act 24 of 1963 which will hereafter be referred to as the Act, was brought into force on 1 7 1963.
The appellant companypany owned 17 motor Vehicles, tractors, trailers and lorries all of which are registered in the companypanys name under the Motor Vehicles Act.
437 of 1970 is Travancore tea Estates Co. Ltd. Vandiperiyar in Kerala State.
The 1st respondent is the State of Kerala and respondents number.
The questions that arise for companysideration in all the three appeals and the same and can be dealt with together.
3rd March, 1966 directed the Regional Transport officer, Kottayam 2nd respondent herein, to examine the question raised in the writ petition and to pass final orders.
T. Harindranath and K. M. K. Nair for the Respondents in all the appeals.
Vellapally and T. M. Ansari for the Appellant in A. 438/ 70.
The appellant in Civil Appeal No.
The Act provides that a tax at the rates fixed by the Government by numberification in the Gazette number exceeding the maximum rates specified i the First Schedule shall be levied on all Motor Vehicles used or kept for use in the State.
The 2nd respondent rejected the pleas of the appellant and by his order dt.
451, 630 and 807 of 1969 respectively.
Kapil Sibal, Vellapally and T. M. Ansari for the Appellant in A. 438/70.
19th December, 1968.
199/65 before the High Court of Kerala claim in that they were number liable to pay any tax on the motor vehicles.
The companypany for the purpose af plantation are maintaining roads fit for vehicular traffic in the eight estates companyering a length of 131 miles in the aggregate on 23rd September, 1964 a Bedford Lorry owned by the companypany and bearing registration No.
KLK 1540 was seized by the police and taken into custody under s. 13 of the Act.
The department proceeded to prosecute the appellant in the Peermade 1st Class Magistrates Court and the case is still pending, The appellant companypany filed o. P. No.
According to the appellant the seizure was effected in Tengamullay Estate which is one of the eight estates owned by the companypany.
Kapil Sibal, M. Vellapally and T.M. Ansari for the Appellant in 1460/70.
In the meanwhile it directed stay of prosecution and companylection of tax the matter was taken up for companysideration by the 2nd respondent.
