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2020 Supreme(Jhk) 361

IN THE HIGH COURT OF JHARKHAND AT RANCHI
RAVI RANJAN, SUJIT NARAYAN PRASAD, JJ.
Central Coalfields Limited, a Company incorporated under the Companies Act – Appellant
Versus
The State of Jharkhand – Respondent
L.P.A. No. 574 of 2019
Decided on : 02-06-2020

Advocates:
Advocate Appeared:
For the Appellant :Mr. Amit Kumar Das, Advocate
For the Respondents: Mr. Jayant Franklin Toppo, adv

Headnote:

Motor Vehicles Act, 1988 - Section 2(28) - Requirement of registration of Heavy Earth Moving Machinery - For excavation, removal and transportation of overburden and for extraction and transportation of coal, appellant-Company requires Heavy Earth Moving Machinery, such as, Bulldozers, Excavators/Pay Loaders, back-hoe, dumpers, motor grader etc. of a type specifically designed for mining activities - Since vehicles involved in this case also are Bulldozers, Excavators/Pay Loaders, back-hoe, dumpers, motor grader etc., same will come under definition of Motor Vehicles and are taxable within ambit of Taxation Act - Appeal dismissed. (Paras 6, 9, 10 and 11)

JUDGMENT :

The matter has been heard through video conferencing with the consent of the learned counsel for the parties. None of the parties has raised any complaint regarding audio and visual quality.

I.A. No. 9605 of 2019

This interlocutory application has been preferred under Section 5 of the Limitation Act for condoning the delay of 244 days in preferring this Letters Patent Appeal.

2. Heard parties.

3. Having regard to the averments made in the application and submissions made on behalf of the parties, we are of the view that the appellant was prevented from sufficient cause in filing the appeal within the period of limitation. As such, the delay of 244 days in preferring the appeal is hereby condoned.

4. I.A. No. 9605 of 2019 stands allowed.

L.P.A. No. 574 of 2019

5. The instant intra-Court appeal is directed against the order/judgment dated 25.09.2018 passed in W.P.(C) No.3409 of 2014 whereby and whereunder the writ petition has been dismissed by showing no interference with the relief sought for pertaining to declaration that the petitioner company is not liable for registration of Heavy Earth Moving Machinery and for restraining the respondent No.3 from taking any punitive measures against the petitioner-Company pursuant to letter No.260 dated 28.11.2013 whereby and whereunder the petitioner-Company was directed to obtain Form 21 and 22 from the manufacturer and get the vehicle registered.

6. The brief facts of the case which are required to be enumerated herein read hereunder as :-

The appellant-company is a subsidiary company of Coal India Limited and is engaged in mining and extraction of coal. For open cast mining activities i.e., for excavation, removal and transportation of overburden and for extraction and transportation of coal, the appellant-Company requires Heavy Earth Moving Machinery, such as, Bulldozers, Excavators/Pay Loaders, back-hoe, dumpers, motor grader etc. of a type specifically designed for mining activities.

The case of the writ petitioner-appellant is that the vehicles like Bulldozers, Excavators etc. will not fall under the category of motor vehicles and, as such, not required to be registered before the concerned District Transport Authority but without considering the aforesaid aspect of the matter, order has been issued by the Authority on 28.11.2013 to obtain Form 21 and 22 from the manufacturer and get the vehicle registered negating the claim agitated by the appellant-Company to the effect that the Heavy Earth Moving Machineries do not come within the definition of ‘motor vehicle’ and not required to be registered under the Motor Vehicles Act, 1988.

The said orders have been assailed before this Court by filing writ petition being W.P.(C) No. 3409 of 2014 but the writ petition has been dismissed by the learned Single Judge by taking into consideration the ratio decided by Hon’ble Apex Court in the case of Western Coal Fields Limited Vs. State of Maharastra reported in (2016) 11 SCC 613 which is the subject matter of the present intra-Court appeal.

The instant appeal has been preferred inter alia on the ground that the judgment rendered by the Hon'ble Apex Court in the case of Western Coal Fields Limited Vs. State of Maharastra (Supra) is not applicable in the facts and circumstances of the case but without appreciating the aforesaid aspect of the matter, the judgment rendered in the case of Western Coal Fields Limited Vs. State of Maharastra (Supra) has been made applicable by negating the claim agitated by the writ petitioner before the Writ Court. Further on the ground that the Heavy Earth Moving Machineries are especially designed and meant for removal of extraction and removal of coal from mines and exclusive use in the mining area, the authorities cannot insist that the Heavy Earth Moving Machinery is required to be registered under the Motor Vehicles Act, 1988.

7. Mr. Jayant Franklin Toppo, learned S.C.(L&C)-III, appearing for the State has vehemently opposed the submissions and grounds agitated

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