1. S. 3 of the Kerala Motor Vehicles Taxation Act 1963 charges to tax motor vehicles "used or kept for use in the State". 'Motor vehicle' is not a terra defined in that Act but the definition in the Motor Vehicles Act 1939 would apply. That is so provided in the Act. The definition of 'Motor vehicle' in the Motor Vehicles Act 1939 as contained in S.2(18) of the Act is as follows: "Motor 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."

It is apparent from the definition that motor vehicle must be one adapted for use on roads. It is the construction of this term that I am concerned with in the second appeal.

2. Plaintiff company possessed a tractor K.L.Q. 2102 for which the company was called upon to pay tax under the Motor Vehicles Taxation Act, 1963 Notices were served on the plaintiff and two such notices one for Rs. 2400 for