Allowed

4 Wheel Travels v. The State of Telangana

Telangana HC11 Nov 2019WP/24708/2019

Case brief

AI extract

What is this about?

Petitioner challenged demand for additional life tax based on ex-showroom price. Court followed earlier precedents and allowed the petition, directing registration of the vehicle without demanding extra tax if invoice tax payment is compliant.

What did the court decide?

Respondents directed to register the vehicle bearing temporary registration TS 09 CS TR 1242 without demanding additional life tax.

4 Wheel Travels Vs The State of Telangana — Money Laundering | Telangana HC (2019)

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION NO.24708 OF 2019

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Date: 11.11.2019

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Between:

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4 Wheel Travels, Rep., by Mr. Arvind Jain S/o.Late A.L.Jain, Aged about 45 yrs, Having its office at 8-2-268/S/91/A-2, Pramukhsri, Road No.2, Banjara Hills, Hyderabad 500 034

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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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The Court made the following:

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION NO.24708 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 GLS 350D Model Motor car from Adishwar Auto Diagnostics Pvt. Ltd., Hyderabad, for an invoice of Rs.69,84,784.98/-. At the time of purchase, petitioner claims to have paid life tax of Rs.9,77,870/and it was given temporary registration number as TS 09 CS TR 1242. Subsequently, when petitioner approached the respondents to register its vehicle permanently, it was asked to deposit additional amount of Rs.2,57,040/- 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, 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

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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 the Mercedes Benz GLS 350D Motor car bearing temporary registration number TS 09 CS TR 1242 without demanding additional life tax, if the life tax already paid based on the invoice dated 05.11.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Pending miscellaneous petitions, if

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any, shall stand closed.

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___________________
P.NAVEEN RAO, J
11 th November, 2019
Rds

4 Wheel Travels v. The State of Telangana

Case brief

What is this about?

What did the court decide?

4 Wheel Travels v. The State of Telangana

Case brief

What is this about?

What did the court decide?

What the court decided

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