JUDGMENT

PUNCHHI, J.:- These four appeals by special leave are against the common judgment and order dated 3-4-1978 of the Judicial Commissioner of Goa, Daman & Diu in Special Civil Applications (Writ Petitions) Nos. 2/ 69, 12/ 69, 47 / 70 and 48 / 70 : (reported in 1978 Tax LR 2242). The Union of India and its officers are the common appellants herein.

2. Shortly put, the four writ petitioners before the Judicial Commissioner, the respondents herein, were carrying on mining operations in certain areas in the Union Territory of Goa, Daman and Diu. Thereat they had been using various types of mining machinery including dumpers and shovels. The Motor Vehicles Act, 1939 (hereafter referred to as the Act) was made applicable in the Union Territory w.e.f. 1-1-1965 and simultaneously the Motor Vehicles Taxation Act, 1965 (hereafter referred to as the Taxation Act) was also enforced on that date. The respondents claimed that being under a mistaken belief that their dumpers and shovels were motor vehicles and hence liable to tax under the Taxation Act, they initially got those registered under the Act and paid tax thereon under the Taxation Act. Later when they realised that they had paid tax under a mistaken belief, they stopped paying tax, whereupon the appellants-officers herein issued orders and notices requiring the respondents to pay the taxes. Challenging the concerned orders and notices the respondents moved the Court of the Judicial Commissioner requiring the said orders and notices to be struck down as violative of their fundamental rights guaranteed by Art. 31(i.) of the Constitution, for the petitioners were to be deprived of their property without auithority of law, and also being violative of the provisions of Art. 265 and Entry 57 of List 11 of the Constitution. On facts it was pleaded that dumpers and slovels were not actually used on roads and were neither suitable for use on roads. Rather they were being used on closed premises of the respondents. On that premises, it was claimed that dumpers and shovels were outside the Taxation Act. The appellants herein opposed the petition and claimed that dumpers and shovels were adapted and suitable for use on roads and hence liable to be taxed under the Taxation Act. The learned Judicial Commissioner, on the interpretation of the provisions of the Taxation Act, as well as taking stock of the fact situation, came to the view that when dumpers and shovels were being used solely on the premises of the owner, they have therefore to be excluded from the purview of the Taxation Act since public roads were not being used by those vehicles. Support for the view was taken from Bolani Ores Ltd. v. State of Orissa (1975) 2 SCR 138. It is to challenge that view that the Union of India and its officers are before us.

3. It may, at the outset, be necessary to differentiate inter se dumpers and shovels. Dumpers denominated as Euclid Dumpers by Writ Petitioners-respondents in three Writ Petitions Nos. 2/69, 12/69 and 48/ 70, stand well understood and described in Bolani Ores case (AIR 1975 SC 17) and in M/s. Central Coal Fields Ltd. v. State of Orissa decided by this Court today on 29-4-1992 : (reported in AIR 1992 SC 1371). To quote from the later case (Para 2):

"Dumpers and Rockers, are known to carry bulk goods, building materials, mining products, agricultural and forestry products, earth, stones, bricks, concrete, mortar etc., their structure being of simple design and easy to handle. Tripping is performed by releasing the locking device retaining tipping body. The Dumper requires no more than a few seconds for the emptying of its tipping body and gives no trouble to the driver when being operated on uphill or downhill roads, with its load unbalanced or when the load refuses to slide out easily."

This Court in the aforesaid two cases has held dumpers to be motor vehicles adapted or suitable for use on roads and hence attracting tax under the relevant Taxation Act of Orissa. So far as shovels