Aman Enterprises Vs State of Odisha and others (Orissa High Court)
Orissa High Court held that tractor trolly is not a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and hence not amenable to entry tax. Accordingly, petition allowed.
Facts- The question involved in the present matter is that whether a tractor trolly is a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and is it amenable to entry tax.
Conclusion- Held that Section 2(h) in the Entry Tax Act defines only motor vehicle to mean the same as defined in clause (28) of section 2 (Act of 1988) excluding, inter alia, tractor. There is no dispute that product manufactured by petitioner does not have a motor. As such, it can only find meaning as given for ‘vehicle’, by section 2(28) in Motor Vehicles Act. 1988. Section 2(h) in Entry Tax Act, 1999 defines ‘motor vehicle’. There is no definition of ‘vehicle’ in that Act. We accept Mr. Kar’s submission regarding M/s. Natwar Parikh & Co. Ltd. (supra) being distinguishable of facts. In the circumstances, the question is answered in the negative and in favour of petitioner.
