R.K.Merathia, J. - (1.) Heard the parties.
(2.) The question involved in this case is as to whether certain types of machineries exclusively used within the enclosed premises of mine and which are not adapted for use upon roads are motor vehicles under section 2 (28) of the Motor Vehicles Act, 1988 so as to attract the payment of the road tax and the additional tax under the provisions of Bihar and Orissa Motor Vehicles Taxation Act, 1930 (hereinafter referred to as 'the Taxation Act').
(3.) Petitioner's case is that it is a government company and for the purpose of its mining activities, it uses certain machineries, such as shovels, traxcavators, cranes, rappridozers, excavators, etc., which are not adapted for use upon roads. Petitioner's further case is that the said machines were/are not plied on road and they ply exclusively within the enclosed premises of the mines.;