The main legal point established in the judgment is the interpretation of the definition of motor vehicle under the Motor Vehicles Act and the allowance for deduction of Central Sales Tax under the Entry Tax Act.

S. Sankarasubban, J.

These Original Petitions raise the question whether excavators and road rollers are motor vehicles within the definition of S.2(28) of the Motor Vehicles Act (hereinafter referred to as 'the M. V. act). The further contention raised was that (1) whether the Registering Authorities can insist on the payment of entry tax as a condition precedent for registration of the vehicles and (2) whether the Central Sales Tax paid can be deducted under S.4(2) of the Kerala Tax on Entry of Motor Vehicles into Local areas Act (hereinafter referred to as 'the Entry Tax act) -

2. The Entry Tax Act came into force on 5.7.1994. Under S.3, tax is levied and collected by the name entry tax on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988. Tax has to be paid at such rate or rates, as may be fixed by the Government by notification. Constitutional validity of the Entry Tax Act was challenged before this Court and was upheld by the decision of this court reported in Rajan v. State of Kerala (1995 (2) KLT 369). But in those cases exigibility of entry tax for excavators and road rollers did not come for consideration. S.2(28) of the M. V. Act defines motor vehicle as follows:

"Motor vehicle" or "vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimeters".

3. Regarding excavators, its description is given in O.P. No. 17699/1995 as follows: The excavator loader mounted on four wheels is a mobile digging and loading machine and the petitioner is putting it to use only in his quarries for excavating and shovelling the metal pounded in the quarry and loading the excavated quantities into the lorries brought to the site for transport. However, it will be necessary for the equipment to be taken out of the site, through the public road upto the servicing stations in the town for the indispensable periodical servicing of the unit. Excavators have to be registered under the provisions of Chapter IV of the M.V. Act.

4. In the counter affidavit filed by the State, more details are given regarding excavators. Counter affidavit is filed in O.P. No. 14065/95. The vehicle in question is suitable to move from place to place. It is relevant to consider that the vehicle is having overall measurement which are well within the limits of R.93 of Central Motor Vehicles Rules 1989 as in the case of any other vehicles used on roads. The said vehicle is fitted with rubber tyres as used in any other vehicles. It is capable of being driven at a speed of 30 km.ph. The vehicle is provided with service brakes and parking brakes required as per R.96(1) of Central Motor Vehicle Rules as in the case of any other vehicles. It is having a steering system, road lights, direction indicators, rear view mirror, front screen wiper, horns, etc. The above said fittings and provisions in the said vehicle make it perfectly suitable and capable of being used on roads like any other vehicles. The said vehicle is a totally versatile one with various applications in various fields of operation such as construction, agriculture, mining, etc.

5. So far as road rollers are concerned refer to O.P.No. 14158/95. Ext. P4 shows that a certificate of road worthiness has been issued in Form 22 under Rr. 47(g) and 127. Certificates states that the vehicle complies with the provisions of the Motor Vehicles Act, 1988 and the rules made thereunder. Road roller is used for crushing and smoothing the road surface which is part of the