Judgement

JUDGMENT :- These appeals are against the judgment of the Andhra Pradesh High Court dated 27th March, 1998.

2. The appellants had issued G.O.Ms. No. 75, dated 27th April, 1993 by which the road tax on vehicles was increased. That G.O. was challenged in a writ petition bearing No. 7315 of 1993 which came to be dismissed. The G.O. was held to be valid. Thereafter, the respondents filed writ petitions claiming that road rollers were not motor vehicles under the Motor Vehicles Act, 1988 and hence no tax could be levied on road rollers.

3.The High Court in the impugned judgment holds that the imposition of tax was authorised by Entry 57 of List II of Schedule VII of the Constitution of India and that pursuant thereto the Andhra Pradesh Motor Vehicles Taxation Act, 1963 permitted levying of tax on vehicles using the roads. The High Court placed reliance on a judgment of this Court in the case of Bolani Ores Ltd. v. State of Orissa, reported in (1974) 2 SCC 777, and held that before vehicles could be taxed they must be adapted/suitable for use on roads. The High Court noticed the definition of Motor Vehicle under S. 2(28) as well as the definition of Light Motor Vehicle under S. 2(