Petitioner sought refund of excess life tax paid on a BMW 18 based on ex-showroom price. Court allowed writ petition following precedents, directing refund to petitioner within four weeks.
Refund of excess life tax amount collected from petitioner based on ex-showroom price to be paid within four weeks from date of order.
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HONOURABLE SRI JUSTICE P.NAVEEN RAO
W.P.No.14808 of 2019
Dt :19.07.2019
Between :
M/s. Synthokem Labs Pvt. Ltd.,
Sanath Nangar, Hyderabad
.. Petitioner
And
State of Telangana,
Rep., by its Principal Secretary,
Transport Department,
Secretariat Building, Hyderabad & others.
.. Respondents
This court made the following :
HONOURABLE SRI JUSTICE P.NAVEEN RAO
W.P. No.14808 of 2019
ORDER :
Heard learned counsel for the petitioner and the learned Government Pleader for Transport.
of learned single Judge of this Court in W.P.No.5286 of 2018, which was affirmed by the Division Bench in W.A.No.805 of 2018 holding that life tax cannot be collected based on the ex-showroom price shown in the price list, when it is not the actual cost of the vehicle, evidencing from invoice issued by the vendor and declared
the action of respondents demanding higher life tax as illegal.
__________________ P.NAVEEN RAO,J
19th July, 2019 kvr
3 issues framed by the court
Whether the respondent is directed to refund the excess life tax collected based on the ex-showroom price.
Whether the petitioner purchasing a BMW 18 paid excessive life tax.
Whether life tax can be collected on ex-showroom price not being actual cost.
Colour shows how this judgement treated each authority
learned single Judge of this Court affirmed by Division BenchFollowed¶13
W.P.No.5286 of 2018 and W.A.No.805 of 2018
learned single Judge of this CourtFollowed¶17
W.P.No.1803 of 2018 and batch
1 provisions across 1 enactments
M/s. Synthokem Labs Pvt. Ltd.
State of Telangana
P. NAVEEN RAO
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
