15. The Division Bench in Hassan Koya specifically observed that the Central Government has the power under Section 41(4) of the Act to specify by notification in the Official Gazette; the type of vehicle to be indicated in the Registration Certificate, having regard to the design, construction and use of motor vehicle and it was held that there is no such notification brought out by the Central Government. It is in this context we have to look at the notification relied on by the appellant. Identical Exhibit P11 and P12, produced in the writ petitions, is a notification issued under Section 41(4). It categorizes ‘Tow Trucks, Breakdown Van and Recovery Vehicles’ as ‘non transport vehicles’. But, that is not to say that any vehicle, the prototype for which has been approved as a goods carriage, can be converted into a tow truck and used as such, being registered as a non-transport vehicle. The notification cannot run counter to the specifications in the statute. The power under Section 41(4) only enables the Central Government to prescribe, by notification, the other particulars required to be included in the Certificate of Registration and also specify the type of the motor vehicle. It cannot run counter to the definitions of the various categories of vehicles as provided under Section 2; nor can the prototype approval be differed from and a vehicle categorized as one type, registered as another. The definition of ‘transport vehicle’ includes a goods carriage vehicle and the
