1. - The short question, which arises in this writ petition is as to whether the dumpers used by the Udaipur Cement Works, which constitutes a division of the Hindustan Sugar Mills Ltd. (hereinafter referred to as 'the Company'), is taxable as 'motor vehicles' under the Rajasthan Motor Vehicles Taxation Act, 1951. A Similar question has been decided by me in the case of Birla Jute Manufacturing Co. Ltd. v. The Regional Transport Officer & Taxation Officer & Anr. 1980 WLN (UC) 375 , and it was held that the dumpers cannot be considered as 'motor vehicles' for the purposes of the Rajasthan Motor Vehicles Taxation Act, 1951 and are not liable to imposition of tax under the said Act, so long as they are used solely within the premises of the petitioner. The aforesaid decision squarely governs this case as well.

2. The case of the petitioner is that four dumpers are used by the Company for the purpose of collection and transportation of stone and other raw materials from the quarry to the crushing plant. The Regional Transport Officer thought it unnecessary to determine whether the vehicles are used exclusively on the premises of the Company or they also travel over public road