Eagle Earth Movers vs The Deputy Commercial Tax Officer

M. Jaichandren, J.—This writ petition has been filed for the issuance of a writ of Certiorari to call for the records relating to the proceedings

in Ref. 2593/2003/A5, dated 11.12.2003, asking the petitioner to file objections, if any, against the proposal of the respondent to estimate the

purchase value of one Hitachi Hydraulic Excavator, u/s 8(4) of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990.

The respondent had proposed to levy an amount of Rs. 68,00,000/-, along with the Insurance Premium and Transport charges, amounting to

Rs. 69,21,520/-. The respondent had also proposed to levy a penalty, u/s 15 of the Tamil Nadu Tax on Entry of Motor Vehicles Rules, 1990.

It is submitted by the learned Counsel appearing for the petitioner that the Hitachi Hydraulic Excavator purchased by the petitioner Company is

not a motor vehicle, as defined under the Tamil Nadu Motor Vehicles Act, 1988. She had also referred a decision of the Division Bench of this

Court, reported in RDS Projects Ltd. v. C.T.O. 2007 (13) TNCTJ 1, wherein this Court had held that the excavator is not a motor vehicle, as

defined under the Tamil Nadu Motor Vehicles Act, 1988. It is also submitted by the learned Counsel appearing for the petitioner that the petitioner

Company had sent the objections, dated 19.12.2003, to the respondent. However, the respondent has not considered the same. Further, the

learned Counsel appearing for the petitioner has also undertaken to produce the Hitachi Hydraulic Excavator before the respondent, within a

period of ten days from today.

On such submissions being made by the learned counsels appearing for the parties concerned, the petitioner is directed to produce the Hitachi

Hydraulic Excavator before the respondent, within a period of ten days from today. After inspecting the Hitachi Hydraulic Excavator concerned,

the respondent shall also consider the objections filed by the petitioner, dated 19.12.2003, and pass appropriate orders thereon, on merits and in

accordance with law, within a period of two weeks thereafter.

With the above directions, the writ petition is disposed of. Consequently, connected W.P.M.P. No. 1503 of 2004 is closed. No costs.