Case Law Details
Satheesh Kumar S. Vs Transport Commissioner (Kerala High Court)
Kerala High Court held that vehicles are liable to be taxed at the rate prescribed for construction equipment as use of vehicle is only for the construction purpose. Accordingly, writ dismissed.
Facts- The petitioner who owns two vehicles. The petitioner has approached this Court impugning orders in respect of the demand of tax on those vehicles at the rate of 8% of the purchase value under the Kerala Motor Vehicles Act,1976 and Rules made thereunder. It is submitted that the vehicles are registered as goods carriage vehicles and he has paid tax on those vehicles at the rates applicable to the goods carriage vehicles. Now the demand has been raised for payment of tax has been the rate prescribed for construction equipment of the vehicles.
Conclusion- Merely on the ground that the petitioner’s vehicles can ply on the road with the equipment of concrete mixture fixed on them could not be enough to say that the vehicles are not construction equipment vehicles. It is further the definition as provided under clause 10(iii) of the schedule enumerated any other equipment vehicle which is exclusively used for construction purposes is to be considered as construction equipment liable for the purposes of levy of the tax for such vehicles. Considering the use of the petitioner’s vehicles only for the construction purposes, I am of the view that petitioner’s vehicles are liable to be taxed at the rate prescribed for construction equipment vehicles and not for the goods carriage vehicles. I find no substance in this writ petition. Therefore, the present writ petition is hereby dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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