- (1.) The petitioner company is the owner of eight dumo(sic)rs and a tractor cum trolly. The Regional Transport Officer & Taxation Officer, Udaipur, gave notice to the petitioner, as owner of the aforesaid vehicle, demanding delivers of a declaration and also payment of tax under the Rajasthan Motor Vehicles Taxation Act, 1951 in respect of the said vehicles. Toe petitioner objected to payment of tax on the ground that the dumpers, and tractor-trolly were not 'motor vehicles' within the definition continued in Section 2(18) of the Motor Vehicles Act and were not liable to payment of tax under the Rajasthan Motor Vehicle Taxation Act, 1951 (hereinafter called 'the Taxation Act') In the case of Birla Cement Works, the Regional Transport Officer-cum Taxation Officer, Udaipur by has order dated January 4, 1972, held that dumpers as well as tractor trolly came within the definition of 'motor vehicles' and were compulsorily registerable under Section 22 of the Motor Vehicles Act Moreover, he held that the aforesaid vehicles were liable to payment of tax under the Taxation Act from April 1, 1972 or from the date of purchase, which ever was later. A similar order was passed by the Regional Transport Officer cum-Taxation Officer, Udaipur on March 1, 1974 in the case of the petitioner, after hearing the council for the petitioner and it was held shall all the eight dumpers were liable to re registration and were also liable to payment of tax under the Taxation Act. Tae petitioner filed an appeal before the Deputy Transport Commissioner (Appeals) II, Rajasthan, Jaipur. But before the appeals could be decided by the Deputy Transport Commissioner, the petitioner filed the present writ petition in the Court.
(2.) The contention of the learned Counsel for the petitioner is that the dumpers and tractor-trolly are not 'motor vehicles' as they do not crime within the definition of 'motor-vehicles', as given in Section 2(18) of the Motor Vehicles Act and that they are not liable to payment of tax under the Taxation Act as they are used solely for the purpose of carrying goods within the premises of the owner and as such the orders passed by the Regional Transport Officer-cum-Taxation Officer regarding payment of Tax under the Taxation Act and penalty are illegal and liable to be set aside.
(3.) During the pendency of this writ petition, the appeal preferred by the petitioner before the Deputy Transport Commissioner was decided on September 30, 1975 and a copy o his order has been produced before this Court. The Deputy Transport Commissioner has held that dumpers as well as tractor-trolly owned by the petitioner fell within the amended definition of 'motor vehicles', as contained in Section 2(18) of the Motor Vehicles Act and as such the vehicles of the petitioner are liable to be compulsorily registered under Section 22 of the Motor Vehicles Act, He however, held that the dumpers as well as tractor-trolly are used by the petitioner within the enclosed premises of the factory. As regards the dumpers he held that they were not liable to imposition of tax under the Taxation Act as they are not plied on pubic toads but on the premises of the owner. With regard to the tractor-trolly, it was held that it was liable to be taxed under the Taxation Act. Thus, the appeal preferred by the petitioner before the Deputy Transport Commissioner partially accepted and the petitioner was directed to get the dumpers and the tractor trolly registered under the Motor Vehicles Act within a period of 30 days from the date of his order. The tax payable under the Taxation Act along with penalty imposed in respect of dampers was also set aside and the notice for payment of Rs. 84,124/- as tax and penalty in respect of eight dumpers was quashed. However, the imposition of tax along with penalty in respect of the tractor trolly was maintained.;