w w w . L a w y e r S e r v i c e s . i n



Subhash Jain v/s State of Rajasthan


Company & Directors' Information:- SUBHASH JAIN AND CO PRIVATE LTD. [Active] CIN = U74899DL1987PTC029051

Company & Directors' Information:- JAIN AND CO PVT LTD [Strike Off] CIN = U65921UP1925PTC000288

Company & Directors' Information:- SUBHASH INDIA PRIVATE LIMITED [Strike Off] CIN = U52100DL2014PTC271852

    Civil Spl. Appeal (Writ) No. 1098 of 1999

    Decided On, 04 May 2000

    At, High Court of Rajasthan

    By, THE HONOURABLE MR. JUSTICE RAJESH BALIA & THE HONOURABLE MR. JUSTICE MOHD. YAMIN

    For the Appellant: K.K. Shah, Advocate. For the Respondent: Vineet Kothari, Advocate.



Judgment Text

1. This appeal arises out of the judgment of learned single Judge holding that the excavators which are machines mounted on tyres and are capable for using roads, fall within the definition of Motor Vehicles within the meaning of Motor Vehicles Act and therefore are exigible to tax under Rajasthan Motor Vehicles Taxation Act as Motor Vehicles.

2. Both the learned counsel state that in like circumstances similar question has been decided by a Division Bench of this Court in Birla Cement Works and Another Vs. State of Rajasthan and Others, by holding that before determining tax under the Motor Vehicles Taxation Act, an opportunity of hearing is necessary to be given to the tax payer in which tax payer is entitled to raise an issue that machines in question are not motor vehicles within the meaning of Motor Vehicles Taxation Act and thateven if they are motor vehicles, the same are not liable to tax because dominant use of such vehicles is not to use public roads, or that vehicles may be liable to be registered under Motor Vehicles Taxation Act but as the vehicles which are sought to be subjected to tax are vehicles of special type meant for use in the factory or premises off the owner only cannot be subjected to tax by State Legislature. The Court has also expressed in that case that Motor Vehicles Taxation Act has to be construed in the context of legislative field reserved for the State Legislature for levying tax on motor vehicles. Under entry 57 of List II of VII Schedule of the Constitution taxes on vehicles, whether mechanically propelled or not suitable for use on roads, including tram-cars subject to the provisions of Entry 35 of List III only can be imposed. An enquiry has to be made and exigibility to tax on the vehicle in each case has to be examined in the light of objections raised by the owner of the vehicle.

3. Accordingly learned counsel for the parties state that determination of tax in respect of excavators in question shall also have to be determined in the light of aforesaid principles in the first Instance by the Taxation Officer. Inasmuch as determination of tax has to be made before raising any demand. In the present case the petitioners have come before this Court in apprehended seizure of their vehicle, which have not been subjected to tax nor any proceedings for determinating liability under Motor Vehicles Taxation Act, 1951 has been initiated.

4. In the aforesaid circumstances we allow this appeal as well as the petition filed by the petitioners. The respondents are restrained from seizing the excavator in question unless determination of any sum, if any, payable under Motor Vehicles Taxation Act, 1951 in appropriate proceedings in accordance with law is made keeping in view principles for such determination stated in Birla Cement Works case.

5. It is stated by the learned counsel for the appellant that after the passing of the order under appeal the vehicle in question has b

Please Login To View The Full Judgment!

een seized on 3-5-2000. He further states that no demand has been raised so far in respect of excavator in question. 6. In the aforesaid circumstances, we further direct that the vehicle in question can be released on the furnishing solvent security in the sum of Rs. One Lakh to the satisfaction of Taxation Officer.
O R







Judgements of Similar Parties

22-07-2020 M/s. TDI Infrastructure Ltd. (Through Its Authorised Representative), New Delhi Versus Sukhmal Jain & Another National Consumer Disputes Redressal Commission NCDRC
09-07-2020 Jain Irrigation System Ltd. Versus Kis Anrao & Others National Consumer Disputes Redressal Commission NCDRC
03-07-2020 Subhash Joshi & Another Versus Director General of GST Intelligence (DGGI) & Others High Court of Madhya Pradesh Bench at Indore
02-07-2020 Life Insurance Corporation of India, through Manager (L & HPF), (CG) Versus Dhanya Kumar Jain & Others High Court of Chhattisgarh
29-06-2020 Mohan Lal Jain Versus Insolvency & Bankruptcy Board of India & Another High Court of Delhi
26-06-2020 MRS. Prisca Caroline Fernandes & Another Versus Pravin Kumar B. Jain & Others National Consumer Disputes Redressal Commission NCDRC
26-06-2020 For the Respondents: Vibhav Prakash Tripathi, Advocate. For the Respondents: G.A., Subhash Chandra Yadav, Advocate. High Court of Judicature at Allahabad
23-06-2020 M/s. Jain Textiles, Ashok Jain Versus United India Insurance Company Ltd. National Consumer Disputes Redressal Commission NCDRC
18-06-2020 Subhash Sahebrao Deshmukh Versus Satish Atmaram Talekar & Others Supreme Court of India
16-06-2020 Subhash Mehta Versus HDFC Bank Ltd. National Consumer Disputes Redressal Commission NCDRC
12-06-2020 Pankaj Jain Versus Parul Jain High Court of Delhi
12-06-2020 Rakesh Jain Versus State of M.P. & Another High Court of Madhya Pradesh Bench at Gwailor
09-06-2020 State rep. by the Drugs Inspector, O/o. Director of Drugs Control, Tamil Nadu, Chennai Versus M/s. National Pharmaceuticals [A-3], A Division of Rider Pharmaceuticals Pvt. Ltd., Rep. by Kamalchand Jain, Director & Another High Court of Judicature at Madras
05-06-2020 Subhash Chand Garg & Others Versus M/S H.K.S. Developers Private Ltd & Others High Court of Judicature at Allahabad
19-05-2020 M/s. Bharat Steels represented by its Proprietor Gulraj M. Jain Versus The Commercial Tax Officer, Broadway Assessment Circle High Court of Judicature at Madras
06-05-2020 Shashi Bala Jain Versus State of U.P & Others High Court of Judicature at Allahabad
20-03-2020 Chanchal Chopra (Since Deceased Thru.Lrs) Versus Subhash Duggal & Others High Court of Delhi
20-03-2020 Oriental Insurance Company Limited Through Chief Manager Versus Arvind Kumar Jain National Consumer Disputes Redressal Commission NCDRC
17-03-2020 Pooja Vinay Jain Versus Securities and Exchange Board of India SEBI Bhavan SEBI Securities amp Exchange Board of India Securities Appellate Tribunal
16-03-2020 Satish Kumar Khandelwal V/S Rajendra Jain & Others High Court of Madhya Pradesh Bench at Indore
13-03-2020 GBM Developers & Promoters P Ltd., Through its Director, Subhash Bansal, Chandigarh Versus Col. Sukhwant Singh Saini National Consumer Disputes Redressal Commission NCDRC
12-03-2020 Nitin Kumar Jain Versus Union of India, Through, Human Resources Development, Department of School Education & Literacy, New Delhi & Others Central Administrative Tribunal Principal Bench New Delhi
12-03-2020 The Branch Manager, National Insurance Co. Ltd. Versus Subhash Mahanta West Bengal State Consumer Disputes Redressal Commission Kolkata
06-03-2020 Sri Munish Jain Versus State of U.P. & Another High Court of Judicature at Allahabad
03-03-2020 Sanjay Jain (Dhariwal) Versus State Of Chhattisgarh High Court of Chhattisgarh
02-03-2020 The Superintendent of Post Office, Bolangir Division, Bolangir, Odisha Versus Jambu Kumar Jain & Others Supreme Court of India
02-03-2020 Scindia Potteries & Services Pvt. Ltd. Versus Ankur Jain & Others High Court of Delhi
02-03-2020 Nitin Jain & Others Versus State & Another High Court of Delhi
02-03-2020 Mayukh Bhusan & Another Versus Varun Jain & Another West Bengal State Consumer Disputes Redressal Commission Kolkata
02-03-2020 Udbhav Kumar Jain Versus High Court of Delhi & Another High Court of Delhi
27-02-2020 Prashant Parakh Versus Subhash Choudhary High Court of Chhattisgarh
27-02-2020 M/s. Jain Housing and Construction Ltd Versus Pushpa Roche & Another High Court of Judicature at Madras
27-02-2020 M/s. Hansa Enterprises, Rep by its Proprietrix Pinky Jain Versus The Principal Commissioner & Commissioner of Commercial Taxes & Others High Court of Judicature at Madras
26-02-2020 Harish Jain Versus Haveli Restaurant & Resorts Ltd. Through its Managing Director, Jalandhar (Punjab) & Others National Company Law Appellate Tribunal
26-02-2020 Anuj Jain Interim Resolution Professional for Jaypee Infratech Limited V/S Axis Bank Limited & Others Supreme Court of India
25-02-2020 Shashikant Shripad Pandit & Others Versus Kaustubh Subhash Pandit & Others High Court of Judicature at Bombay
24-02-2020 KBM Foods Pvt. Ltd. Versus Subhash Tayal & Another High Court of Delhi
24-02-2020 M/s. Sha Poosajee Samrathmull (HUF) rep by its Karta Mr.Champalal Jain, Chennai Versus Sha Ganeshmal Nathmal Jain & Others High Court of Judicature at Madras
20-02-2020 M/s. Jain Farms Private Ltd., Rep.by its Managing Director Shri Mangalchand Jain, Bangalore Versus C. Muniyappa & Others High Court of Judicature at Madras
19-02-2020 M/s. Pankaj Trading Company Proprietor Mr. Manoj Jain & Others Versus National Insurance Company Ltd. Rajnandgaon Chhattisgarh National Consumer Disputes Redressal Commission NCDRC
19-02-2020 Arun Kumar Jain & Another Versus Bhagwant Singh Pabla & Another High Court of Delhi
17-02-2020 M/s. Hitachi Power Europe GmbH, Represented by the Authorised Signatory of its Project Office, Chennai, Pravesh P. Jain Versus Income tax Settlement Commission Additional Bench, Chennai Ministry of Finance Department of Revenue & Others High Court of Judicature at Madras
17-02-2020 National Insurance Co. Ltd. Versus Veena Jain Delhi State Consumer Disputes Redressal Commission New Delhi
14-02-2020 Simple Jain Versus The Joint Director, The Directorate of Government Examination, Chennai & Another High Court of Judicature at Madras
14-02-2020 Subhash @ Subash Deb Nath Versus On Death of Bishnupada Saha His Legal Heirs - Archana Saha & Others High Court of Gauhati
13-02-2020 Nenmal Jain Versus Preeti & Another High Court of Judicature at Madras
11-02-2020 Narender Kumar Jain & Others V/S Life Insurance Corporation pf India, Haryana And Others National Consumer Disputes Redressal Commission NCDRC
04-02-2020 M/s. Arvind Kumar Jain Versus Union of India High Court of Delhi
04-02-2020 Subhash Pargi Versus State of Rajasthan High Court of Rajasthan
30-01-2020 M/s. Alfred Berg & Co. (I) Pvt. Ltd., Rep. by its Director, Kamalesh K Jain & Another Versus TamilNadu State Rep by Senior Drugs Inspector, Villupuram Range I/c Cuddalore High Court of Judicature at Madras
29-01-2020 The Zilla Parishad, Wardha through its Chief Executive Officer Versus Subhash Tukaramji Buche In the High Court of Bombay at Nagpur
29-01-2020 Sachin V. Jain Versus State, by Inspector of Police CBI, Chennai High Court of Judicature at Madras
29-01-2020 Atul Kumar Jain & Another Versus Shourya Towers Pvt. Ltd. Delhi State Consumer Disputes Redressal Commission New Delhi
27-01-2020 Pankaj Kumar Versus Praveen Jain High Court of Rajasthan Jaipur Bench
22-01-2020 D. Mahendra Kumar Jain V/S R. Damodaran & Others High Court of Judicature at Madras
21-01-2020 S. Umedraj Jain Versus Sadasivam High Court of Judicature at Madras
15-01-2020 Union of India Versus Oghadmal Hiralal Jain & Another High Court of Judicature at Bombay
15-01-2020 Union of India Versus Narendra Ratanchand Jain & Another High Court of Judicature at Bombay
13-01-2020 The State of Maharashtra Versus Laxmichand Nagaji Jain & Others High Court of Judicature at Bombay
13-01-2020 Union of India through, Deputy Chief Controller of Imports & Exports Versus Hukmichand Jain & Others High Court of Judicature at Bombay
13-01-2020 Hans Raj Jain Versus Election Commission of India High Court of Delhi
13-01-2020 Prakash Chandra Jain Versus Director, Danish Grih Nir Sanstha MYDT Madya Pradesh State Consumer Disputes Redressal Commission Bhopal
10-01-2020 Neeraj Jain & Co. Versus M/s. Unitech Limited & Others National Consumer Disputes Redressal Commission NCDRC
08-01-2020 Adesh Prakashchand Jain (Borudiya) Versus Harish Punamchand Une & Another In the High Court of Bombay at Aurangabad
08-01-2020 Arvind Jain Versus The Income Tax Officer, West Tambaram, Chennai & Another High Court of Judicature at Madras
06-01-2020 Subhash Chauhan & Others Versus State of U.P. High Court of Judicature at Allahabad
02-01-2020 Anant K. Jain Versus M/s. Ireo Pvt. Ltd. & Another National Consumer Disputes Redressal Commission NCDRC
23-12-2019 Anil Kumar Jain & Others Versus Nexgen Infracon Private Limited National Consumer Disputes Redressal Commission NCDRC
23-12-2019 Surender Singh Chadha Versus Subhash Chand Saini High Court of Delhi
20-12-2019 Milap Devi Jain & Others Versus Bank of Baroda & Others Debts Recovery Appellate Tribunal at Allahabad
18-12-2019 Ambika Jain & Others Versus Ram Prakash Sharma & Others High Court of Delhi
16-12-2019 Rani Bhatia Versus Sadhna Jain & Another High Court of Delhi
06-12-2019 P. Tarachand Versus Seshamal M. Jain & Others High Court of Karnataka
04-12-2019 Ford. India Pvt. Ltd. Versus Uttamchand Jain & Others Chhatisgarh State Consumer Disputes Redressal Commission Raipur
26-11-2019 Champalal Kapoorchand Jain Versus M/s. Navyug Cloth Stores & Others High Court of Judicature at Bombay
26-11-2019 A. Murugan & Others Versus M/s. Rainbow Foundation Ltd, Anoop Chand Jain, Chennai & Others High Court of Judicature at Madras
26-11-2019 M/s. Hallmark Capital Pvt. Ltd., Rep. by its Director, Anand Jain, T. Nagar, Chennai Versus The District Collector, Kanchipuram & Others High Court of Judicature at Madras
26-11-2019 Akash Jain Versus The State of Telangana & Another High Court of for the State of Telangana
25-11-2019 Subhash Mangla & Another Versus M3M India Ltd. & Another National Consumer Disputes Redressal Commission NCDRC
18-11-2019 Subhash Dhanraj Sankla Versus Kaikhushroo @ Keki Phiroze Noble (since deceased through his ] Heirs and legal representatives) : & Others High Court of Judicature at Bombay
18-11-2019 Sandeep Mehta, Director, Jain Housing & Constructions Limited, Chennai & Another Versus Rani Paul, Represented by her husband G. Paul Vijayarajan High Court of Judicature at Madras
13-11-2019 Central Public Information Officer, Supreme Court of India Versus Subhash Chandra Agarwal Supreme Court of India
13-11-2019 Gouri Shankar Jain Versus Punjab National Bank & Another High Court of Judicature at Calcutta
11-11-2019 Anila Jain Versus Emaar Mgf Land Ltd. National Consumer Disputes Redressal Commission NCDRC
08-11-2019 Suresh Kumar Jain & Others Versus Madanlal Jain & Others High Court of Judicature at Calcutta
08-11-2019 Rahul Jain Versus Rave Scans Pvt. Ltd. & Others Supreme Court of India
08-11-2019 Subhash Agarwal Versus Abhishek Andley & Others High Court of Delhi
07-11-2019 Surender Kumar Versus M/s. Khandelwal Jain Society & Another High Court of Delhi
05-11-2019 Subhash Arora Versus Prasad Process Pvt. Ltd. High Court of Delhi
31-10-2019 Kashish Jain Versus The State (Govt. of NCT of Delhi) High Court of Delhi
31-10-2019 Reckitt Benckiser (India) P. Ltd V/S Surekhaben L. Jain and Others High Court of Delhi
29-10-2019 Vinod Kumar Jain Versus U.T. Administration, through Secretary Engineering, Chandigarh & Others Central Administrative Tribunal Chandigarh Bench
24-10-2019 Rajender @ Rajesh @ Raju; Raj Kumar @ Raju; Sharda Jain Versus State (Nct of Delhi) High Court of Delhi
23-10-2019 M/s. Brijwasi Infratech Pvt. Ltd. Versus Vikas Jain High Court of Delhi
18-10-2019 Ranvir Singh Versus Rajinder Kumar Jain High Court of Delhi
17-10-2019 Maharashtra Public Service Commission through Secretary & Others Versus Makrand Subhash Dagadkhair & Others High Court of Judicature at Bombay
17-10-2019 Sai Wellness, Represented by its Partner Manav Jain, Coimbatore Versus The Commissioner of Police, Gopalapuram, Coimbatore & Another High Court of Judicature at Madras
14-10-2019 Chanchal Jain Versus State of Rajasthan High Court of Rajasthan Jodhpur Bench
11-10-2019 Bhartiya Govansh Rakshan Sanvardhhan Parishad Through its authorized representative Dr. Vinod B. Kothari Jain Versus The State of Maharashtra & Others High Court of Judicature at Bombay
10-10-2019 Parasmal Daulatram Jain Versus Rameshwar Rathanlal Karwa High Court of Judicature at Bombay