- (1.) This special leave petition is directed against the judgment of the division bench of the orissa High court dated 10/4/1996 passed in Original Jurisdiction Case No. 811 of 1996. The question for consideration before the orissa High court was whether the dumpers belonging to the petitioner which are used within the mining areas are taxable as motor vehicle under the provisions of orissa Motor Vehicles Taxation Act (referred to as "the Taxation Act"). The orissa High court relying upon the decision of this court in the case of central Coal Fields Ltd. v. State of orissa dismissed the writ petition. When the present application was listed for admission, the same was dismissed by us. But since Mr Shanti Bhushan, learned Senior Counsel appearing for the petitioners had re-argued the matter at length for a considerable period and contended that the decision of this court in central Coal Fields case has no application we had indicated that a reasoned order will follow and hence the reasons are being given for dismissing the special leave petition.
(2.) Under Section 3 of the Taxation Act, tax shall be levied on every motor vehicle used or kept for use within the State at the rate specified in the Schedule.
(3.) The expression "motor vehicle" means any wheeled conveyance which is propelled mechanically if it is adapted for use upon the road irrespective of whether the power of propulsion is transmitted thereto from an internal or external source and includes a chassis to which a body has not been attached and a trailer; but does not 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. Because of the latter part of the definition of motor vehicles, the petitioner had made out the case before the orissa High court that the dumpers in question are so heavy that they cannot move on the public road and, therefore, are not taxable under the Taxation Act but the High court had negatived the said contention.;