JUDGMENT

Pattanaik, J.-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 & Batch1 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 Field s case (supra) 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 us