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 25.8.2001 informed the Commissioner of Transport that some of the earth moving vehicles specifically knows as 'Volvo dumpers' are not liable for taxation under the above mentioned Act as they do not ply on the public roads. The said objection was not accepted and the taxing authority demanded the payment of tax.

4. Coming to WP(C) No. 1946/03 the issue is identical but the facts are slightly different and pertain to a different period, the details of which may not be necessary for us to go into at this stage.

5. The petitioners herein have been carrying on continuous legal battle to resist the collection of tax on the dumpers used by the petitioners from time to time. In the year 1996 the petitioners approached this Court by way of Civil Rule No. 3653/96 raising substantially the same questions as the ones raised in the present writ petitions. It was argued in the said writ petition as follows:

Mr. Goswami, learned senior counsel argued that the dumpers in question are in use only in the Tirap mines which is a protected place in a specified area and not in use in any public place including any other mine or on any public road either for carrying goods or passengers. According to Mr. Goswami, the dumpers in question being of special type cannot be brought within the fold of the definitions "Motor Vehicle" or "Vehicle" as available in Section 2(18) and, as such, the question of registration or payment of tax does not arise.

The said submission was rejected by a learned Judge of this Court. However, the learned Judge disposed of the writ petition holding as follows:

10. In the context of the Assam Motor Vehicles Taxation Act, 1936, as it was prior to amendment in 2002, it can be concluded that dumpers were not specifically subjected to registration and road tax. By the amendment made in 2002, the dumpers have been subjected to road tax. The amended provision provides that 1.5% of the cost of chassis/vehicle has to be paid as road tax in respect of dumpers and other vehicles of similar type. There is no dispute at the bar that the dumpers were not specifically covered by the provisions of the Act of 1936 prior to the amendment. The District Transport Officer, Tinsukia issued the direction for registration on payment of tax on 12.7.1996, long before the amendment. This alone shows that the Transport Officer acted beyond his jurisdiction in issuing the direction at that point of time. By the amendment of 2002, statutory obligation has been cast on the owners of dumpers to pay road tax at the rate of 1.5% of the cost of the chassis/vehicle. Every owner of dumpers shall, therefore, has to discharge his statutory obligation with regard to registration and payment of road tax. There is no escape from this liability. The Act received the assent of the governor on 1s