2010 (5) AIR Bom R 367 ::AIR 2011 (NOC) (SUPP.) 1148 (BOM.)

Bombay High Court

Hon'ble Judge(s): D. D. Sinha, A. A. Sayed , JJ

(A) Bombay Motor Vehicles Tax Act (65 of 1958) S. 3 (2) — Bombay Motor Vehicles Tax Rules (1959), R 5(1) — Tax on motor vehicles — Exemption — Vehicles though were registered were exclusively used within factory premises for internal transportation of materials and equipments — Factory premises is not public place ‌ defined under R 5(1) — Such vehicles entitled to exemption from payment of tax AIR 1988 Bombay 248 (FB), Disting {" In the instant case, it is not in dispute that the petitioner owns number of vehicles of various kinds which are registered with the Registration Authorities under the Motor Vehicles Act. The petitioner had been using some motor vehicles exclusively within its factory premises for the purpose of internal transportation of materials and equipment within its own factory premises and for other purpose, necessary and incidental to the manufacturing process. These motor vehicles are used exclusively on roads maintained by the petitioner within the factory premises. The said motor vehicles are never used or kept for use on any of the roads maintained by the State of Maharashtra or local authority or any Governmental agency. It is not in dispute that no member of the public is given any right of access to the said factory premises of the petitioner except those who are authorized to enter the premises. It is also not in dispute that the petitioner had been duly declaring the ' non-use— of th....