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2024 Supreme(Telangana) 525
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
Alok Aradhe, C.J., J. Sreenivas Rao, JJ.
M/s Singareni Collieries Co. Ltd., - Petitioner
Versus
The Regional Transport Officer – Respondent
Writ Petition Nos.6872, 7893, 22122, 31762 of 2012, 22144 of 2015 and 22789 of 2016
Decided On : 06-09-2024
Advocate Appeared:
For the Petitioner: Karthik Ramana Puttamreddy
For the Respondent: GP For Transport
IMPORTANT POINT
Vehicles registered for mining operations are exempt from life tax under the Telangana Motor Vehicles Taxation Act, 1963, if used solely for such purposes.
Headnote:
(A) Telangana Motor Vehicles Taxation Act, 1963 – Section 10 – Applicability of tax on motor vehicles used for mining operations – The court held that vehicles registered in the name of the owner or occupier of a mine and used solely for mining operations are exempt from life tax under the Act. (Paras 11, 12, 14)
(B) The court distinguished previous decisions regarding the applicability of the Act to vehicles used in oil field services, affirming that the provisions do not apply to mining vehicles. (Paras 8, 13)
Facts of the case :
The petitioner, a government undertaking engaged in coal mining, challenged the levy of life tax on vehicles used for mining operations.
Findings of Court :
The court quashed the impugned show cause notices/orders, allowing the respondents to verify the exclusive use of vehicles for mining.
Issues : The main issue was whether the vehicles used for mining operations are exempt from life tax under the Act.
Ratio Decidendi : The court emphasized that Section 10 of the Act provides an exemption for vehicles used solely for mining operations, thus the provisions of the Act do not apply.
Result : Writ petitions disposed of.
ORDER :
Alok Aradhe, C.J.
Mr. S.Dwarakanath, learned Senior Counsel representing Mr. Karthik Ramana Puttamreddy, learned counsel for the petitioners in W.P.Nos.6872, 7893, 22122, of 2012, 22144 of 2015 and 22789 of 2016.
Mr. G.Vasantha Rayudu, learned counsel for the petitioner in W.P.No.31762 of 2012.
Mr. Mohammed Imran Khan, learned Additional Advocate General for the respondents.
2. In this bunch of writ petitions, the core issue is with regard to the applicability of the Telangana Motor Vehicles Taxation Act, 1963 (hereinafter referred to as, “the Act”), in respect of the motor vehicle, which is registered in the name of the owner or occupier of the mine and is being worked personally by him for carrying out mining operations on such mine. Therefore, the writ petitions were heard analogously and being decided by this common order.
3. For the facility of reference, facts giving rise to filing of W.P.No.6872 of 2012 are being referred to.
4. The petitioner is a Government Undertaking engaged in the mining of coal. The Government of Andhra Pradesh holds share to the extent of 51%, whereas the Central Government holds share in the petitioner to the extent of 49%. The mines of the petitioner are spread over four districts, namely Karimnagar, Adilabad, Warangal and Khammam, in the State of Telangana. For the purposes of carrying out the mining activity, the petitioner has imported various earthmoving equipments like dumpers, cranes, dozers, drillers, motor graders, loaders etc. Some of the aforesaid equipments run on tyres while some of them are chain mounted.
5. A memo dated 11.11.2011 was issued by the Transport Commissioner to the Deputy Transport Commissioner, Adilabad and the Regional Transport Officer, Khammam to verify whether the equipments used by the petitioner in its mines are chain mounted or tyre mounted and also to verify whether they are capable of plying on the public roads or not so as to decide the issue whether the aforesaid equipments fall within the meaning of motor vehicles as defined in Section 2(28) of the Motor Vehicles Act, 1988, and the Rules thereunder. In pursuance of the aforesaid memo, the Motor Vehicle Inspector, Mancherial, inspected the equipment of the petitioner and submitted a report on 14.12.2011 to the transport authorities. However, a copy of the aforesaid report was not supplied to the petitioner.
6. The Joint Commissioner of Transport (Planning & Administration), Hyderabad, vide memo dated 22.12.2011, directed the Deputy Transport Commissioner, Adilabad, and the Regional Transport Officer, Khammam, to collect the life tax on all tyre mounted vehicles operated by the petitioner and to report compliance. Thereupon, the Regional Transport Officer, Mancherial, issued a notice dated 27.12.2011 by which the petitioner was asked to furnish the details of the unladen weight of 29 vehicles working in Srirampur Division and 40 vehicles working in Bellampalli Division.
7. The petitioner submitted a reply to the aforesaid notice on 30.12.2011 and apprised the Regional Transport Officer that the writ petition challenging the levy of entry tax is pending before this Court. The petitioner requested the Regional Transport Officer not to take further action. Thereafter, the Regional Transport Officer issued 18 show cause notices dated 09.01.2012 to the petitioner in respect of 15 dumpers and 3 loaders proposing to levy tax and penalty under the Act. Thereafter, another notice dated 13.01.2012 was also issued to the petitioner. The petitioner submitted a reply to the aforesaid notice on 13.02.2012. Thereafter, this writ petition has been filed in which the petitioner has sought the relief that the vehicles used by the petitioner for the purposes of mining are exempt from payment of life tax under the provisions of the Act. The petitioner has also assailed the validity of the action of the respondents in demanding the life tax on the vehicles of the petitioner. Hence this writ petition.
