LISA GILL,CJ.

W.P.Nos.8400 and 27532 of 2012 are taken up together for adjudication and decision, at request and with consent of learned counsel for parties, who are ad idem that an identical question for consideration arises in both the writ petitions.

2. Issue involved in both writ petitions is as to whether special equipment wheel loaders, hydras and dumpers used by petitioner in mines to undertake mining of limestone fall under definition of ‘motor vehicles’ within the ambit of Section 2 (28) of Motor Vehicles Act, 1988, read with Section 10 of Andhra Pradesh Motor Vehicles Taxation Act, 1963, and are thus exigible to levy of life tax thereon.

3. It is the case of petitioner that it is engaged in manufacture and sale of cement, having its cement plant in the State of Andhra Pradesh. Petitioner owns a number of dumpers and other mining equipment, including wheel loaders, hydra cranes, sweeping machines, Godrej forklift, Godrej tyre handlers, other cranes and water tankers, which are used exclusively for mining operations in its captive mines.

4. Dumpers in question are huge in size and designed/manufactured for exclusive use in mining areas and are not capable of use on roads. In terms of Section 3 of A.P.Motor Vehicles Taxation Act and Section 2 (28) of Motor Vehicles Act, respondent is competent to levy tax only on those vehicles, which are adapted for use on roads, but not on vehicles of special types adapted for use in a factory or mines. Reference is also made to Section 10 of A.P. Motor Vehicles Taxation Act, which specifically provides that provisions of said Act shall not apply to motor vehicles designed and used solely for agricultural and mining purposes.

5. Section 2 (28) of Motor Vehicles Act reads as under:

“(28) “motor vehicle” or “vehicle” means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding1 [twenty-five cubic centimetres];”

6. Section 3 of A.P. Motor Vehicles Taxation Act reads as under:

“3. Levy of tax on motor vehicles: - (1) The Government may, by notification, from time to time, direct that a tax shall be levied on every motor vehicle used or kept for use, in a public place in the State.

(2) The notification issued under sub-section (1) shall specify the class of motor vehicles on which, the rates for the periods at which, and the date from which, the tax shall be levied:

Provided that the rates of tax shall not exceed the maximum specified in column (2) of the First Schedule in respect of the classes of motor vehicles fitted with pneumatic tyres specified in the corresponding entry in column (1) thereof; and one and a half times the said maximum in respect of such classes of motor vehicles as are fitted with non-pneumatic tyres:

Provided further that in the case of motor cycles (including motor scooters and cycles with or without attachment), invalid carriages, motor cars and jeeps and other non-transport vehicles not exceeding 2286 kgs in unladen weight and omnibuses with a seating capacity of (8) eight persons in all but not exceeding (10) ten persons in all and their chassis, the tax shall be levied at the rates specified in the Third Schedule.

Provided also that in respect of chassis of a motor vehicle passing through this State from a manufacturer to a dealer under a temporary certificate of registration for a period not exceeding seven days, the rate of tax shall be one twentieth of the tax payable for quarter.

Provided also that in respect of motor vehicles operated with battery / compressed natural gas / solar energy, no tax shall be levied for a period of five years from the da