ORDER

The Writ Petition is filed to quash the impugned order dated 28.01.2022, as the equipment will not come under Motor Vehicle and hence it is unlawful and without jurisdiction.

2. The petitioner is an assessee on the file of the respondent under provisions of Tamil Nadu Entry of Motor Vehicles into Local Areas Act 1990 (hereinafter called as Act). The petitioner is a dealer engaged in “container handling activities” by using equipment and for that, he had purchased “Reach Stacker” from M/s.Indital Construction Machinery Limited, Bangalore vide Invoice No.218 dated 24.08.2005. The contention of the petitioner is that the Reach Stacker is being used for arranging and lifting heavy containers in “confined premises” but absolutely not usable for transporting containers on public roads. For the assessment year 2005-2006, the respondent has issued the pre-assessment notice dated 22.12.2005, proposing to make an assessment under the Act for turnover of Rs.1,17,52,000/- at 20% along with penalty being twice the amount of tax under Section 15 of the Act. Aggrieved the assessment order, the petitioner had filed W.P.(MD)No.7740 of 2006 and the same was dismissed on 10.11.2020, against whic