Case Law Details
Tarachand Logistic Solutions Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Held that the petitioner is plying the vehicles in the Central Deposit Yard premises itself proves that the premises does not fall under the definition of ‘public place’ as under Section 2 sub Section (34) of the Act. Hence, motor vehicle tax not leviable.
Facts- The petitioner is a company registered under the Companies Act 1956, engaged in the business of providing logistics support since 1985 and is diversified into deployment of heavy lifting equipment required for infrastructure and construction projects. The petitioner company was awarded the Contract dated 17.11.2020 for a period of 4.5 years for the Handling and storage of Iron and Steel Material at the Central Dispatch Yard situated inside of Visakhapatnam Steel Plant, Andhra Pradesh, a corporate entity of Rashtriya Ispat Nigam Limited (RINL).
Prior to the aforesaid contract, the petitioner has paid the Motor Vehicle Tax in respect of the referred vehicles to the concerned authorities and attained Fitness Certificate, Insurance Certificate and Pollution Under Control Certificate in accordance with the statutory provisions.
Upon allotment of the contract, the motor vehicles in batches were deployed to Central Deposit Yard premises and with effect from 01-04-2021 all the motor vehicles stopped plying upon the public roads and were thereafter used exclusively for the purpose of the contract and were to only ply inside the Central Deposit Yard premises and not leave the compound at any period of time till the end of the contract for any other use. Therefore, these vehicles were not used or kept for use on any of the roads maintained by the State of Andhra Pradesh.
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