Allowed

Apollo Hospitals Enterprises Limited. v. State of Telangana

Telangana HC2 Aug 2019WP/16315/2019

Case brief

AI extract

What is this about?

Petitioner sought registration of a vehicle despite an additional life tax demand based on ex-showroom price instead of invoice cost. The court allowed the writ petition, directing registration of the vehicle without demanding further tax, citing a Division Bench decision.

What did the court decide?

Directive to register the BMW X1 SDRIVE 20D M Sport at BSIV car without demanding additional life tax if paid based on the invoice.

Apollo Hospitals Enterprises Limited. Vs State of… — Service and Employment | Telangana HC (2019)

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.16315 OF 2019

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ORDER :

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Heard learned counsel for the petitioner and learned Government Pleader for Transport.

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Petitioner claims to have purchased Mercedes Benz make GLS 350d 4MATIC BSIV car from Adishwar Auto Diagnostics Pvt., Ltd., for an invoice of Rs.78,63,900/-. At the time of purchase, petitioner claims to have paid life tax of Rs.11,00,950/and it was given temporary registration number as TS 09 CKTR 6904. Subsequently, when the petitioner approached the respondents to register the vehicle permanently, it was asked to deposit additional amount on ex-showroom price towards life tax holding that petitioner paid less amount than the tax payable on exshowroom 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, it 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 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

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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 the BMW X1 SDRIVE 20D M Sport at BSIV car without demanding additional life tax, if the life tax already paid based on the invoice dated 26.06.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. No order as to costs.

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Pending miscellaneous petitions, if any, shall stand closed.

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_________________ P.NAVEEN RAO, J

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August 02, 2019 KTL

Apollo Hospitals Enterprises Limited. v. State of Telangana

Case brief

What is this about?

What did the court decide?

Apollo Hospitals Enterprises Limited. v. State of Telangana

Case brief

What is this about?

What did the court decide?

What the court decided

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