Subhash JaIn Vs. State of Rajasthan

rajasthan motor vehicles taxation act, 1951 - 'motor vehicle'--excavators--if not making use of public roads, are not exigible to tax as motor vehicles--assessee should be given an opportunity of hearing before levying tax on the excavators.;special appeal disposed of - section 2(k), 2(1), 7 & 40 & juvenile justice (care and protection of children) rules, 2007, rule 12 & 98 & juvenile justice act, 1986, section 2(h): [altamas kabir & cyriac joseph, jj] determination as to juvenile - appellant was found to have completed the age of 16 years and 13 days on the date of alleged occurrence - appellant was arrested on 30.11.1998 when the 1986 act was in force and under clause (h) of section 2 a juvenile was described to mean a child who had not attained the age of sixteen years or a girl who had not attained the age of eighteen years - it is with the enactment of the juvenile justice act, 2000, that in section 2(k) a juvenile or child was defined to mean a child who had not completed eighteen years of a ge which was given prospective prospect - appellant was about sixteen years of age on the date of commission of the alleged offence and had not completed eighteen years of age when the juvenile justice act, 2000, came into force - juvenile act, of 2000 has been given retrospective effect by rule 12 of juvenile justice rule, 2007 - as such, accused has to be treated as juvenile under the said act. - 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 v. 4. in the aforesaid circumstances we allow this appeal as well as the petition filed by the petitioners......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.....