( 1 ) IN all these petitions, 87 in number, common questions of facts and law arise for determination of the Court with the only difference in type and nature of vehicles/machines. The question to be considered is as to whether such vehicle/machine is "motor vehicle" or "vehicle" within the meaning of section 2 (28) of the Motor Vehicles Act, 1988 and, therefore, liable to be taxed under the provisions of the Bombay Motor Vehicles Tax act, 1958 or whether it is simply machine and/or equipment not covered under the Act of 1958. Therefore, this Court proposes to dispose of all these petitions by this common judgment after referring to the facts mentioned in Special Civil Application no. 15815 of 2003, which is treated as the main petition.

( 2 ) BY filing Special Civil Application no. 15815 of 2003 under Article 226 of the constitution, the petitioner,. e. M/s. Larsen and Toubro Limited, has prayed to issue an appropriate writ or order to quash order dated September 19, 2003 rendered by the commissioner of Transport, Gujarat State, in Tax Appeal No. 77 of 2003, holding that crawler-crane tata-320 falls within the definition of "motor vehicle" as defined under sectio