JUDGMENT : Satyeshwar Roy, J. This application under Articles 226 and 227 of the constitution of India bas been filed for a writ of mandamus commanding the respondents to grant registration under the Motor Vehicles Act, 1939 (hereinafter referred to as "the Act") of dumpers which are used in the mining operation of the petitioner for the movement of Earth and Bauxite within the petitioner's mines without payment of road tax under the Bihar and Orissa Motor Vehicles Taxation Act, 1930 (hereinafter referred to as 'the Bihar Act') and restraining the respondents from demanding payment of road tax and prosecution under the Motor Vehicles Act, 1939, or any other rules made thereunder. 2. The facts stated by the petitioner in the writ application, briefly stated, are that the petitioner operates Bauxite mines at Bagru Hill within the district of Ranchi and is covered by the Indian Mines Act. For the purpose of this mining operation and for the movement of Earth and Bauxite within the petitioner's mines, it has inter alia five dumpers (hereinafter referred to as "the said dumpers"), all working in the petitioner's mines. The petitioner's mines are about 4 miles away from the nearest public road and the laid dumpers never go beyond the petitioner's mines. On October 20, 1976 police flying squad accompanied by a Magistrate made surprise raid in the petitioner's mines and stopped four of the dumpers on the ground that the same were not registered under the Act. However, after much pursuation the Magistrate released die said dumpers but took 4 dumper-operators to Lohardaga Police Station on the charge that they were driving the said dumpers which were not registered. The Magistrate imposed a fine of Rs. 12,000/- on the petitioner and released the said 4 dumper operators. The petitioner deposited the fine and on 20.11.1976 applied for the registration of the said dumpers to the District Transport Officer, who, it is stated, refused to register the same unless road taxes in respect of it was paid. The State Transport Commissioner, Bihar, by its letter dated 13.1.1976 (Annexure-3) informed the petitioner that road tall in respect of the said dumpers was payable with effect from the date of registration. The State Transport Commissioner, Bihar, by its letter dated 13.1.1976 (Annexure-3) informed the petitioner that road tall in respect of the said dumpers was payable with effect from the date of registration. The petitioner contended that although the dumpers were registerable under the Act the same was not taxable under the Bihar Act inasmuch as the said dumpers work solely within the premises and/or mines of the petitioner. On these grounds the petitioner contended that refusal by the respondents to register the dumpers under the Act unless the petitioner paid tax under the Bihar Act was illegal and in breach of the duties imposed under the law. 3. A counter affidavit has been filed on behalf of the respondent no. 4, the State Transport Commissioner who contended that in view of the amendment made in the Bihar Act by the Bihar Motor Vehicles Taxation (Second Amendment) Ordinance, 1976, the petitioner was liable to pay tax on the said dumpers when registered under the Act. It may be stated that the facts that the said dumpers are not used on public roads has not been controverted. 4. Mr. Singh, learned counsel appearing for the petitioner conceded that a dumper is a motor Vehicle all defined in Section 2(18) of the Act and, therefore, shall have to be registered under the said Act. He further contended that the dumpers although registerable under the Act, no tax was payable on the same under the Bihar Act, notwithstanding the amendment of the Bihar Act by the ordinance of 1976. 5. The Bihar Act was enacted and enforced in 1930. According to Section 2(a) of the Bihar Act as amended in 1948 the expression motor Vehicle shall have the same meaning assigned to it in the Motor Vehicles Act, 1939. Originally Section 2(18) of the Act read as follows :- "Motor Vehicle" means any mechanically Propelled Vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chasis to which a body has not been attached and a trailor; but does not include a Vehicle running upon tilted rails or used solely upon the premises of the owner. " By Central Act 100 of 1956, this was amended and it now reads as follows :- "motor Vehicle" means any mechanically propelled Vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chasis to which a body has not been attached and a trailor; but does not include a Vehicle running upon fixed rails or a Vehicle of Special type adapted for use only in a factory or in any other enclosed Premises". (emphasis added) Mr. Singh contended that although the said dumpers shall have to be registered under the Motor Vehicles Act because of the amendment of Section 2(18) in 1956, yet no tax under the Bihar Act was payable as Section 2(a) of the Bihar Act provides that the expression 'Motor Vehicles' shall have the same meaning assigned to it in the Motor Vehicles Act, 1939. He submitted that this would amount to incorporation by reference of the provisions of Section 2(18) of the Act before the amendment of 1956 in section 2(a) of tile Bihar Act, According to him tax on a motor Vehicle under the Bihar Act cannot be imposed upon motor Vehicle. "Used solely upon the premises of the owner" as, according to him, by using the expression "shall" have the meanings respectively assigned to them in the Motor Vehicles Act, 1939"), the Legislature had intended to incorporate the definition in the Bihar Act as it then existed and not as it may exist from time to time ill future. He further submitted that under the old Section 2(18) of the Act, the emphasis was on "User" and in the amended section 2(18) the emphasis is on adaptability. It was urged that under the old Section 2(18) of the Act even if a Vehicle was a motor Vehicle but used solely upon the premises of the owner, it was not a motor Vehicle within the meaning of the Act. He submitted that the said dumpers are now covered by Section 2(18) of the Act as amended but as reference in Bihar Act has been made to Act of 1939, the same were not taxable under the Bihar Act. Reliance was placed upon the case of Bolani Ores Limited Vrs. State of Orissa and other cases. The contention of Mr. He submitted that the said dumpers are now covered by Section 2(18) of the Act as amended but as reference in Bihar Act has been made to Act of 1939, the same were not taxable under the Bihar Act. Reliance was placed upon the case of Bolani Ores Limited Vrs. State of Orissa and other cases. The contention of Mr. Singh is fully supported by the decision of Bolani Ores (Supra) and, therefore, must be accepted. 6. Learned Advocate General, appearing on behalf of the respondents contended that Entry 57 of List II of Seventh Schedule empowers the State Legislature to levy taxes on Vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of Entry 35 of List III. He contended that Entry 57 speaks of roads and not public roads. He therefore urged that even if the said dumpers which are motor vehicles are not being used on public roads, taxes under the Bihar Act is leviable on the same. In view of the observations of the Lordships of the Supreme Court in Bolani Ores (Supra) the submission of the learned Advocate General is devoid of any merit. In that case It was observed as follows :- "It is not the purpose of the Taxation Act to levy taxes on vehicles which do not use the roads or in any way form part of the flow of traffic on the roads which is required to be regulated. The regulations under the Motor Vehicles Act for registration and prohibition of certain Categories of Vehicles being driven by persons who have no driving licence, even though those vehicles are not plying on the road, are designed to ensure the safety of passengers and goods etc. etc. and for that purpose it is enacted to keep control and check on the Vehicles. Legislative powers under Entry 35 of List III (Concurrent List) does not bar such a provision. But Entry 57 of List II is subject to the limitations referred to above, namely, that the power of taxation thereunder cannot exceed the compensatory nature which must have some nexus with the Vehicles using the roads, Viz. public roads. Legislative powers under Entry 35 of List III (Concurrent List) does not bar such a provision. But Entry 57 of List II is subject to the limitations referred to above, namely, that the power of taxation thereunder cannot exceed the compensatory nature which must have some nexus with the Vehicles using the roads, Viz. public roads. If the Vehicles do not use the roads, not withstanding that they are registered under the Act, they can not be taxed"- Relying on the ruling of Bolani Ores case, a Bench of this Court in C.W.J.C. No. 230/76 (R) held that "roads' in Entry No. 57 means "Public roads", In view of the admitted fact that the said dumpers are not used on Public roads, the same are not taxable under the Bihar Act although registered under the Act. 7. Learned Advocate General further contended that Section 10 empowers the State Government to exempt by notification taxes payable in respect of any motor Vehicle or class of Vehicles, According to him, the petitioner, therefore, could have applied for exemption under that Section and it having not done so, this application is not maintainable. In view of my finding stated in the foregoing paragraphs the submission of the learned Advocate General has no merit. 8. In the result, the application is allowed but in the circumstances, there will be no order as to cost. Let a writ be issued on the respondents commanding to register the said dumpers under the Motor Vehicles Act, 1939, Respondents are prohibited from levying tax on the said dumpers under the Bihar Motor Vehicles Taxation Act, 1930 so long the laid dumpers are not used on public roads. I agree. Application allowed.