“2. The petitioner states that he is a Civil Contractor doing construction business and for his contract works, he purchased a cement mixer vehicle from Bangalore. The said vehicle was temporarily registered with RTO Bangalore central as KA-TR-MD-7869. The temporary registration was valid from 07.03.2014 to 05.04.2014. After body construction, the petitioner produced the vehicle before the respondent for permanent registration on 19.05.2014. The respondent instead of registering the vehicle sent a letter to the RTO Bangalore central to verify the temporary registration done at Bangalore is genuine or not. The RTO Bangalore on 28.07.2014 informed the respondent that the temporary registration done is a genuine one. Thereafter, the respondent demanded 2% life time tax. Thus, the petitioner is constrained to move the present Writ Petition. The 2% life time tax is imposed based on G.O.Ms.No.969 Home (Transport I) Department dated 16.10.2002. The said Government Order deals with the vehicles temporarily registered. However, the petitioner has not registered his vehicle temporarily within the State of Tamil Nadu. The temporary registration was done at Bangalore and the genuinity of such temporary registration was also verified by the Transport Authorities of the State of Tamil Nadu. Once the vehicle is presented for permanent registration, the tax applicable to the permanent registration alone is to be collected and therefore, the life time tax demanded which is applicable for temporary registration cannot be imposed on the petitioner. Thus, the demand itself is not in consonance with the provisions of the Act as well as in violation of the Government Order which was relied upon for the purpose of temporary registration.
