JUDGMENT

Rajendra Babu, J.-Before the Kerala High Court petitions under Article 226 of the Constitution were filed challenging the exigibility of excavators and road rollers to tax under the Act. The facts stated are as follows : The Entry Tax Act came into force on 5.7.1994. Under Section 3, tax is levied and collected on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988 at such rate or rates as may be fixed by the Government by notification. Constitutional validity of the Entry Tax Act was challenged before the High Court of Kerala but was upheld.

2. The Entry Tax Act defines a motor vehicle as is defined under the Motor Vehicles Act. The High Court was influenced by the fact that registration is done under the Motor Vehicles Act and also requires licence for driving under that Act and these aspects clearly indicate that the vehicle is a motor vehicle . So long as such vehicle is capable of being adapted for use on roads, it has necessarily to be held to be motor vehicle and is liable to be taxed under the Act. On the contention that Section 18 of the Act which enables the