J. Chelameswar, C.J.

1. These two writ petitions, filed by the same petitioners, are heard together as they raise common questions of law regarding the taxability of certain vehicles owned by the writ petitioners herein.

2. In WP(C) No. 7516/02 the petitioners entered into a contract with the North Eastern Coal Fields for excavation and transportation of overburden in certain coal mines located in the State of Assam. For the said purpose the petitioners deployed various earth moving machineries like dumpers, tippers etc. According to the petitioners the said dumpers are used for removal of overburden in the mines. According to the petitioners the said dumpers and tippers do not play on public roads at all and they ply only within the enclosed areas of the above mentioned coal fields.

3. Having acquired the said dumpers the petitioners applied for registration of the said vehicles before the concerned District Transport Officer. The District Transport Officer by his letter dated 25.7.2001 informed the petitioners that the said vehicles are liable to be taxed under the Assam Motor Vehicles Taxation Act, as amended by the Amendment Act of 1999. The petitioner by his letter dated