- (1.) These appeals are against the judgment of the Andhra Pradesh High court dated 27-3-1998.
(2.) The appellants had issued GOMs No. 75 dated 27-4-1993 by which the road tax on vehicles was increased. That GO was challenged in a writ petition bearing No. 7315 of 1993 which came to be dismissed. The GO was held to be valid. Thereafter, the respondents filed writ petitions claiming that roadrollers were not motor vehicles under the Motor Vehicles Act, 1988 and hence no tax could be levied on roadrollers.
(3.) 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. 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 could be taxed they must be adapted/made suitable for use on roads. The High Court noticed 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 High Court still concluded that a roadroller was not suitable for use on roads because it was meant only for laying roads and was not meant for transporting people or goods from place to place. The High Court held that connotation of a vehicle itself meant a conveyance for carrying people or goods. The High Court clarified that even though GOMs No. 75 had been upheld, no tax could be imposed on roadrollers.;