BOLANI ORES LTD. ETC. vs STATE OF ORISSA ETC.

The Supreme Court ruled that dumpers and rockers are registrable under the Motor Vehicles Act, 1939 but not taxable under the Orissa Motor Vehicles Taxation Act, 1930 if used solely within the owner's premises. The Court clarified that tractors are neither registrable nor taxable under the Taxation Act. It established that a motor vehicle must be 'adapted for use' on public roads to fall under the definition in Section 2(18) of the Motor Vehicles Act, emphasizing that the term 'adapted' aligns with being 'suitable' for road use.