Allowed

Snjeeva Reddy Yellamula v. State of Telangana and 2 orhers

Telangana HC15 Jul 2019WP/14365/2019

Case brief

AI extract

What is this about?

The petitioner applied for permanent registration but was asked to pay additional life tax on the ex-showroom price. The Court followed precedents holding that tax must be levied on the invoice price, allowing permanent registration without additional tax if it matches the invoice amount.

What did the court decide?

Respondents directed to register the BMW vehicle without demanding additional life tax based on invoice provisions.

Snjeeva Reddy Yellamula Vs State of Telangana and 2… — Consumer Protection | Telangana HC (2019)

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION No. 14365 OF 2019

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DATED : 15 .07.2019

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Between : Snjeeva Reddy Yellamula S/o Y Sathi Reddy 57 years business r/o 12-12-705/B Flat No 107 S S Heights Tarnaka Secunderabad

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.. Petitioner

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And

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The State of Telangana Rep by its Principal Secretary Transport Department Secretariat Building Hyderabad & others.

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.. Respondents

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This court made the following :

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No. 14365 OF 2019

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ORDER :

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Heard learned counsel for the petitioner and learned

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Government Pleader for Transport.

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Petitioner claims to have purchased BMW x5 x Drive 30-D motor car from M/s. Kun Exclusive for an invoice of Rs.55,93,678. At the time of purchase, petitioner claims to have paid life tax of Rs. 7,83,120/- and he was given temporary registration number as TS 09 CE TR 2850. When petitioner approached the respondents to register his vehicle permanently, he was asked to deposit an additional amount of Rs. 1,88,485 towards life tax holding that petitioner paid less amount than the tax payable on ex Showroom price of the vehicle. According to petitioner life tax is payable on the invoice but not on the ex Showroom price and therefore petitioner is not required to pay the additional tax demanded.

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In support of the claim that petitioner is not required to pay additional amount demanded by the respondents, he placed reliance on the decision in W.P.No.5286 of 2018 which was upheld by the Division Bench in W.A.No.805 of 2018.

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Learned Single Judge of this Court held that the State cannot be allowed to levy life tax on the ex-showroom price shown in the price list, when it is not the actual cost of the vehicle and the life tax has to be levied on the actual cost of the vehicle as paid by the purchaser of

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the vehicle which can be reflected from the invoice. This view of learned Single Judge was upheld by the Division Bench of this Court.

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Learned Government Pleader does not dispute the fact that the issue is covered by the decision referred to above.

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Following the earlier decision in W.P.No.5286 of 2018 dated 02.05.2018 this Writ Petition is also allowed directing the respondents to register BMW x5 x Drive 30-D motor car purchased from M/s. Kun Exclusive with temporary registration number as TS 09 CE TR 2850 without demanding additional life tax, if the life tax already paid based on the invoice dated 26.2.2019 is as per the provisions of the Motor

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Vehicles Act and the vehicle is fulfilling all other parameters for

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registration. Pending miscellaneous petitions, if any, shall stand

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closed.
__________________
P.NAVEEN RAO,J
15.7.2019
Tvk

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION No. 14365 OF 2019

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DATED : 15 .07.2019

Snjeeva Reddy Yellamula v. State of Telangana and 2 orhers

Case brief

What is this about?

What did the court decide?

Snjeeva Reddy Yellamula v. State of Telangana and 2 orhers

Case brief

What is this about?

What did the court decide?

What the court decided

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