Government Of A.P. And Anr. vs Road Rollers Owners Welfare ...

The Supreme Court held that the Andhra Pradesh High Court erred in ruling that road rollers are not motor vehicles under the Motor Vehicles Act, 1988. The Court emphasized that a road roller, defined as a 'Light Motor Vehicle' under Section 2(21), is indeed a motor vehicle as it is mechanically propelled and adapted for use on roads. The Court clarified that the purpose of a vehicle does not negate its classification as suitable for road use, thus overturning the High Court's decision and affirming the validity of the tax imposed under the Andhra Pradesh Motor Vehicles Taxation Act, 1963.