Heavy earth-moving equipment qualifies as 'motor vehicles' under Section 2(28) of the Motor Vehicles Act, requiring registration and taxation irrespective of their use within enclosed premises.

JUDGMENT :

SUJIT NARAYAN PRASAD, J.

1. The intra-court appeal (LPA No. 630 of 2022) and writ petition [W.P. (T) No. 7247 of 2012] have been directed to be listed together on the submission of learned counsel for the petitioner in W.P. (T) No. 7247 of 2012 that similar issue concerning the same petitioner is involved in L.P.A. No. 630 of 2022 (instant appeal), as would be evident from order dated 30.01.2023 passed in W.P. (T) No. 7247 of 2012, which has been taken note of in order dated 6th November, 2023 passed in LPA No. 630 of 2022.

2. Since the issue raised in L.P.A. No. 630 of 2022 and W.P. (T) No. 7247 of 2012 are inter-linked, as such they are taken up together.

Prayer in L.P.A. No. 630 of 2022

3. The instant intra-court appeal, under Clause 10 of the Letters Patent, is directed against order/judgment dated 6th December, 2021 passed by learned Single Judge in W.P. (C) No. 1 of 2015 with W.P. (C) No. 90 of 2015 whereby and whereunder while dismissing the writ petition it has been held that the dumpers, pay-loaders, shovels, drill master, bulldozers etc. would fall within the definition of “motor vehicles” as defined under Section 2(28) of the Motor Vehicles Act, 1988 [hereinafter referred to as “Act 1988”].

Prayer in W.P. (T) No. 7247 of 2012

4. The instant writ petition has been filed for quashing order dated 06.10.2012 and 29.11.2012 whereby and whereunder the petitioner has been directed to pay road tax, registration charges and penalty on the equipment used by it in its mines.

Brief facts of W.P. (C) No. 1 of 2015 (subject matter of L.P.A. No. 630 of 2022 appeal):

5. Brief facts of the case, as per the pleadings made in the writ petition [W.P. (C) No. 1 of 2015], which is required for adjudication of lis reads as under.

6. The petitioner-Steel Authority of India Limited (SAIL) has its coal mines at Chasnalla Area of Dhanbad district from where coal for its steel plant is mined and for the purpose of mining of coal heavy earth moving equipments have been purchased and are being used exclusively within the leasehold area, which are huge in size and are incapable of plying on roads. Such vehicles include Haulpak Dumpers, Water Sprinklers, Excavators, Dozers, Drillers etc. having either chain mounted or huge tyres and they are categorized as “off road vehicles” for the purpose of excise duty and other taxes by their manufacturers. It has been stated that the delivery of such equipments to the petitioners has also been made in a dismantle form and after getting delivery the same is being assembled within the mining premises.

7. It is the case of the petitioner-SAIL that having regard to the dimensions of such vehicles and its adaptability and use, the petitioner did not apply for their registration under the provisions of Motor Vehicle Act and rules made thereunder as the said vehicles do not fall within the definition of “motor vehicle” or construction equipment vehicle.

8. It is further case of the petitioner that on 28.08.2014 the petitioner received a letter by which the petitioner was directed to get its heavy earth moving equipments registered under the provisions of Motor Vehicles Act. Thereafter, again letter dated 07.09.2014 was issued by which the petitioner was directed to get its heavy earth moving vehicles registered in terms of Motor Vehicles Act, 1988.

9. Being aggrieved by impugned letter dated 28.08.2014 and 07.09.2014 issued by respondents, the petitioner moved this Court by filing writ petition being W.P. (C) No. 1 of 2015.

10. The writ Court taking into consideration the pleading available on record has framed the issue as to “whether the heavy earth moving machineries, such as, dumpers, pay-loaders, shovels, drill master, bulldozers etc. are covered under the definition of “motor vehicles” as defined under Section 2(28) of the Motor Vehicles Act, 1988 and liable to tax or not?”

11. Learned counsel for the petitio