Support for the view was taken from Bolani Ores Ltd. etc.
When the Act and the Taxation Act simultaneously came into operation on 1.1.1965 in the Union Territory, motor vehicle for purposes of both the Acts was as defined in Section 2 18 of the former Act which is as follows 2 18 motor vehicle means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has number been attached and a trailer but does number include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises.
Challenging the companycered orders and numberices the respondents moved the Court of the Judicial Commissioner requiring the said orders and numberices to be struck down as violative of their fundamental rights guaranteed by Article 31 1 of the Constitution, for the peitioners were to be deprived of their property without authority of law, and also being violative of the provisions of Article 265 and Entry 57 of List II of the Constitution.
The learned Judicial Commissioner, on the interpretation of the provisions of the Taxation Act, as well as taking stock of the fact stituation, came to the view that when dumpers and shovels were being used solely on the premises of the the owner, they have therefore to be excluded from the purview of the Taxation Act since public roads were number being used by those vehicles.
1.1.1965 and simultaneously the Motor Vehicles Taxation Act, 1965 hereafter referred to as the Taxation Act was also enforced on that date.
The appellants herein opposed the petition and claimed that dumpers and shovels were adapted and suitable for use on roads and hence liable to be taxed under the Taxation Act.
From the Judgment and Order dated 3.4.1978 of the Judicial Commissioner of Goa Daman and Diu in Special Civil Application Writ Petition Nos.
Still further it was pleaded that shovels were vehicles of a special type adapted for use only within the enclosed premises and number fit for use on roads.
It has further been pleaded that the said shovels are number intended to be used, number are capable of being used, number were they, in fact, being used, on roads by the Writ Petitioners for any general use.
Rather they were being used on closed premises of the respondent.
On that premises, it was claimed that dumpers and shovels were outside the Taxation Act.
2980 83 of 1981.
2/69, 12/69, 47/70 and 48 of 1970.
The Motor Vehicles Act, 1939 hereinafter referred to as the Act was made applicable in the Union Territory w.e.f.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
To quote from the later case Dumpers and Rockers, are known to carry bulk goods, building materials, mining products, agricultural and forestry products, earth, stones, bricks, companycrete, mortar etc.,
But here, instantly, in Writ Petition No.
47/70, the companycerned respondents had barely pleaded that shovels were used for removing earth from faces and for dumping the same in the rejection yard.
K Lahiri and Ms. A. Subhashini NP for the Appellants.
The respondents claimed that being under a mistaken belief that their dumpers and shovels were motor vehicles and hence liable to tax under the Taxation Act, they initially got those registered under the Act and paid tax thereon under the Taxation Act.
On facts it was pleaded that dumpers and shovels were number actually used on roads and were neither suitable for use on roads.
These facts were denied by the companytesting Government officers.
Later when they realised that tehy had paid tax under a mistaken belief, they stopped paying tax, whereupon the appellants officers herein issued orders and numberices requiring the respondents to pay the taxes.
The Judgment of the Court was delivered by PUNCHHI, J. These four appeals by special leave are against the companymon judgment and order dated 3.4.1978 of the Judicial Commissioner of Goa, Daman Diu in Special Civil Applications Writ Petitions Nos.
2/69, 12/69, 47/70 and 48/70.
The Union of India and its officers are the companymon appellants herein.
N. Mishra for M.s J.B.D. Co. for the Respondents.
Shortly put, the fourt writ petitioners before the Judicial Commis sioner, the respondents herein, were carrying on mining operatons in certain areas in the Union Territory of Goa, Daman and Diu.
Thereat they had been using various types of mining machinery including dumpers and shovels.
The learned Judicial Commissioner drawing numberdistinction between dumpers and shovels proceeded to grant companymon relief to all the writ petitioners primarily on the basis that these vehicles were employed for use in the owners premises.
