SATHEESH KUMAR S v. TRANSPORT COMMISSIONER

equipment vehicles. The appellant challenged the said orders unsuccessfully before the statutory appellate and revisional authorities. His case is that the vehicles fall under the category of WA No.32/2024 -:4:- goods vehicles and not construction equipment vehicles, so the tax has to be levied quarterly. Challenging Exts.P5 and P6 orders as well as the orders of appellate and revisional authorities (Exts.P7 and P9), the appellant approached the learned Single Judge. After hearing both sides, the learned Single Judge dismissed the writ petition, holding that the appellant uses the vehicle exclusively for construction purposes and the vehicles are liable to be taxed at the rate prescribed for construction equipment vehicles and not for the goods carriage vehicles.

3. We have heard Sri.G.Hariharan, the learned counsel for the appellant and Sri.V.K.Shamsudheen, the learned Senior Government Pleader.

4. The learned counsel for the appellant submitted that the vehicles are registered as goods carriage; therefore, the applicable rate of tax that could be levied is under the category of goods carriage. The learned counsel further submitted that the goods carriage would not come under the category of construction equipment vehicle as defined under the statute, and merely because a concrete mixer is fixed on the vehicle, it cannot WA No.32/2024 -:5:- be classified as a construction equipment vehicle for the purpose of levy of tax. He also submitted that with respect to similar types of vehicles, the tax was levied under the category of goods carriage, and permits were issued; therefore, differential treatment of the subject vehicles is illegal. On the other hand, the learned Government Pleader submitted that the appellant had fixed the concrete mixer on the chassis of the vehicles, and they are exclusively used for construction purposes and not as goods carriage vehicles; hence, the vehicles are liable to be taxed at the rates specified for construction equipment vehicle.

5. The appellant registered the vehicles as good carriages. After registration, he installed self-concrete mixer machines in both vehicles. The taxation of motor vehicles in the State of Kerala is dealt with under the Kerala Motor Vehicles Taxation Act, 1976 (for short, the KMVT Act). Section 3 of the said Act reads thus: (1) Subject to the other provisions of this Act, on and from the date of commencement of this Act, a tax shall be levied on every motor vehicle used or kept for use in the State, at the rate specified for such vehicle WA No.32/2024 -:6:- in the Schedule: Provided that no such tax shall be levied on a motor vehicle kept by a dealer in, or a manufacturer of, such vehicle, for the purpose of trade and used under the authorization of the trade certificate granted by the registering authority. Provided further that in respect of new motor vehicle of any of the classes specified in items 1, 2, 6, 7(i)(b), 7(i)(c), 10(iii) and 11(i) of the Schedule, there shall be levied, from the date of purchase of the vehicle, one- time tax at the rates specified in Annexure I, at the time of first registration of the vehicle and thereafter tax shall be levied at the time of renewal of registration of such vehicle or on the expiry of the life time tax already paid at the rate specified in the Schedule 2 [as per the 5th proviso] to sub-section (1) of Section 4.”

6. Going by the second proviso, which was inserted w.e.f. 1/4/2014, the taxation under the KMVT Act is to be in accordance with the Schedule therein. In the Schedule, 'goods carriages' are specifically mentioned under Sl. No.3. Goods carriages other than those fitted with tipping mechanism are covered by Sl. No.3(i). Sl. No.10(iii) provides for construction equipment vehicles such as excavators, loaders, backhoe, compactor rollers, road rollers, dumpers, motor graders, mobile cranes, dozers, forklift trucks, WA No.32/2024 -:7:- self-loading concrete mixers etc. Annexure 1, attached to the Schedule, provides for the one-time tax applicable to the categories of vehicles provided in the Schedule. The concrete mixers, which are covered under Sl. No.10(iii) shall be levied with a one-time tax equivalent to 8% of the purchase value vide Sl. No.13 in Annexure 1. Since the self-loading concrete mixer falls under Sl. No.13 in Annexure 1 attached to the Schedule under Section 3(1) of the KMVT Act, the goods vehicles of the appellant on which concrete mixers have been installed for the purpose of mixing concrete are taxable @8% of the purchase value. Self- loading concrete mixer falls within the definition of ‘construction equipment vehicle’ under the Central Motor Vehicle Rules as well. The fact that similarly placed vehicles were treated as goods carriages for the purpose of tax levy is not grounds for the appellant to contend that his vehicles, which fall within the ambit of construction equipment vehicles, must be treated as goods carriages. The learned Single Judge rightly found that the appellant’s vehicles are liable to be taxed at the rate prescribed for construction equipment vehicles and not for the goods WA No.32/2024 -:8:- carriage vehicles. We find no merit in the appeal. Accordingly, it is dismissed. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE DR. KAUSER EDAPPAGATH JUDGE Sd/- Rp WA No.32/2024 -:9:- APPENDIX OF WA 32/2024 PETITIONER ANNEXURES Annexure I Annexure II Annexure III Annexure IV TRUE COPY OF THE REGISTRATION PARTICULARS RELATING TO VEHICLE NO.KL- 16W-4845 TRUE COPY OF THE REGISTRATION PARTICULARS RELATING TO VEHICLE NO.KL- 16W-4873 TRUE COPY OF THE REGISTRATION PARTICULARS RELATING TO VEHICLE NO.KL- 16W-4877 TRUE COPY OF THE REGISTRATION PARTICULARS RELATING TO VEHICLE NO.KL- 16W-4843