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 which they have filed W.A.(MD)No.2567 of 2021 and it was disposed of with a direction re-do the assessment in accordance with law. In the meantime, the Larger Bench of the Apex Court had rendered decision on 11.11.2016 in Civil Appeal No.3653 of 2002 upholding the validity of the Act. The respondent has issued personal hearing notice dated 12.10.2021 and the petitioner has appeared and filed detailed objections along with records. But the respondent has confirmed the levy of tax which is against the provisions of the Act. The further contention of the petitioner is that the Reach Stacker was separated into three parts, the dismantled parts were brought to the Container Freight Station at Tuticorin, wherein they were assembled for use as Reach Stacker. It is a special type of equipment which is adapted for use only in enclosed premises and hence it is outside the purview of Motor Vehicles Act as defined under Section 2(28) of the Act. The charging Section 3(1)(b) of the Tamil Nadu Tax on Entry of Motor Vehicles Act 1990 exempts any levy of entry tax if the said vehicle is registered inside the State of Tamil Nadu after the period of 18 months from the date of its registration. Once the Reach Stackers were purchased on 10.09.1996 and dismantled parts were thereafter brought into the State of Tamil Nadu without applying for assignment of new registration mark, no tax can be levied under Section 3 of the Act. Moreover, the Reach Stacker is not a motor vehicle, which is falling under the provisions of Motor Vehicles Act, since it does not ply on public roads due to huge size in dimension and body weight but is used within the limited enclosed premises and thereby there is no obligation for registration under the Motor Vehicles Act. However, the above said Reach Stacker is treated as machinery / equipment in terms of the decision of Madras High Court in W.P.No.8963 of 1993 dated 02.09.1993 in the case of M/s.Anitha Granites, Krishnagiri. The Regional Transport Officer vide letter dated 09.09.2005 stated that the above Reach Stacker is not coming under the purview of Motor Vehicle and registration is not necessary. Thereafter, the petitioner has also requested before the respondent in his letter dated 18.10.2021, which was filed at the time of personal hearing to provide copy of G.O.No.443 of 2001 dated 30.04.2001. But the respondent without providing the same has passed the impugned order, which is in violation of principles of natural justice. It is further contented that the Insurance Policy taken with United India Insurance Limited, the Reach Stacker has been considered as equipment and thereby insured under the caption “Plant and Machinery” and not as vehicle. It is pertinent to point out here that only the dismantled parts of machinery were brought into