DAS, J.

( 1 ) THESE two appeals arise out of two suits filed by the plaintiffs for declaration that the machineries in their possession, and as described in Schedule A of the plaint, are not liable for registration under Section 22 of the Indian Motor Vehicles act (hereinafter described as the Act') and as such cannot be taxed under Section 6 of the Bihar and Orissa Motor Vehicles Taxation Act (hereinafter referred to as the 'taxation Act') as they do not come within the ambit of the definition of 'motor vehicles' given in Section 2 (18) of the said Act. As both the appeals raise common questions of law they were heard together and are disposed of by this common judgment. First Appeal No. 44 of 1963. The machineries in respect of which the plaintiff seeks a declaration as aforesaid are:

(1) 2 Cu Yd. Lorain Shovels. . . two Nos. (2) Ingersoll-Rand Drill Master. . . two Nos. (3) Caterpiller D-8 Bull-dozers. . . two Nos. (4) Le Tourneau Rockers. . . two Nos. (5) Euclid Dumpers. . . five Nos. (6) Motor Grader. . . one No. (7) Fordson Major Tractors. . . four Nos. (8) Fargo Truck fitted withserving tank for diesel oil, greasing and lubrication unit, oxygen acteylene cutting equipment a