Tractor Trolly Falls u/s 2 (h) of Orissa Entry Tax Act and Amenable to Entry Tax: Orissa High Court [Read Order]
The court observed that section 2(h) in Orissa Entry Tax Act, 1999 makes applicable definition of motor vehicle given in section 2(28) in the Act of 1988 excluding, inter alia, tractor. It does not exclude trailer
Orissa High Court – Orissa Entry Tax Act – Entry Tax – Tractor Trolley entry tax – Entry tax on tractor – Entry tax on tractor trolly – taxscan
Orissa High Court – Orissa Entry Tax Act – Entry Tax – Tractor Trolley entry tax – Entry tax on tractor – Entry tax on tractor trolly – taxscan
In a recent case, the Orissa High Court has held that tractor trolly fall under section 2 (h) of the Orissa Entry Tax Act, 1999 ( OEA ) and are amenable to entry tax.
Mr. R.P. Kar, Mr. B.P. Mohanty, Mr. S.A. Mohanty appeared for the petitioner. Mr. S. Mishra appeared for the respondent.
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Mr. Sharma, advocate, Additional Government Advocate appeared on behalf of opposite party no.1.
Mr. Mishra, advocate, Standing Counsel appeared on behalf of revenue and submitted that a tractor trailer is not a tractor. Only tractor is excluded from definition of motor vehicle by section 2(h) in Orissa Entry Tax Act, 1999. Said section makes applicable definition of motor vehicle given in section 2(28) in the Act of 1988 excluding, inter alia, tractor. It does not exclude trailer.
Mr. Misra relies on M/s. Natwar Parikh & Co. Ltd. v. State of Karnataka & others. It was submitted that there was declaration in the judgment that even though a trailer is drawn by a motor vehicle, it by itself being a motor vehicle, the tractor trailer would constitute a goods carrier. He lays emphasis on the Supreme Court having said a trailer is drawn by a motor vehicle, it by itself is a motor vehicle with reference to definition under section 2(28) in Motor Vehicles Act, 1988.
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Section 2(h) from Orissa Entry Tax Act, 1999 states that “(h) “Motor Vehicle” means a motor vehicle as defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (59 1988) [excluding any tractor, earthmover, excavator, bulldozer or road-roller];”
Section 2(h) in the Entry Tax Act defines only motor vehicle to mean the same as defined in clause (28) of section 2 (Act of 1988) excluding, inter alia, tractor.
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A division bench of Justice Arindam Sinha and Justice M S Sahoo while allowing appeal held that “There is no dispute that product manufactured by petitioner does not have a motor. As such, it can only find meaning as given for ‘vehicle’, by section 2(28) in Motor Vehicles Act. 1988. Section 2(h) in Entry Tax Act, 1999 defines ‘motor vehicle’. There is no definition of ‘vehicle’ in that Act.”
To Read the full text of the Order CLICK HERE
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