Allowed

Himjal Beverages Pvt. Ltd.. v. The State of Telangana And 2 Others

Telangana HC13 Nov 2019WP/24886/2019

Case brief

AI extract

What is this about?

The petitioner challenged the demand for additional life tax on a Mercedes-Benz vehicle based on ex-showroom price rather than invoice price. The court upheld the principle that life tax should be levied on the invoice price and allowed the writ petition.

What did the court decide?

The writ petition is allowed directing the respondents to register the petitioner's Mercedes Benz C220D without demanding additional life tax based on ex-showroom price.

Himjal Beverages Pvt. Ltd.. Vs The State of… — Service and Employment | Telangana HC (2019)

¶1

THE HON’BLE SRI JUSTICE P.NAVEEN RAO

¶2

WRIT PETITION No.24886 OF 2019

¶3

Dated:13.11.2019

¶4

Between:

¶5

Himajal Beverages Private Limited, Rep., by its authorized representative Mr. Alok Kumar Mittal .. Petitioner

¶6

And

¶7

The State of Telangana, rep., by its Principal Secretary, Transport Department, Secretariat Buildings, Hyderabad and others .. Respondents

¶8

This Court made the following:

¶9

¶10

THE HON’BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.24886 OF 2019

¶11

ORDER :

¶12

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

¶13

Petitioner claims to have purchased Mercedes Benz C220D for an invoice of Rs.39,56,859/-. At the time of purchase, petitioner claims to have paid life tax of Rs.5,53,970/and it was given temporary registration number as TS 09 CPTR 9652. Subsequently, when petitioner approached the respondents to register its vehicle permanently, it was asked to pay additional amount of Rs.71,751/- towards life tax on ex-show room price of the vehicle instead of net invoice price. 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.

¶14

In support of the claim that petitioner is not required to pay additional amount demanded by the respondents, learned counsel placed reliance on the decision in W.P.No.5286 of 2018, dated 02.05.2018, which was upheld by the Division Bench in W.A.No.805 of 2018, dated 29.01.2019.

¶15

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

¶16

¶17

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

¶18

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

¶19

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 Mercedes Benz C220D of the petitioner without demanding additional life tax, if the life tax already paid based on the invoice dated 03.10.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Since the sale invoice is dated 03.10.2019 and the vehicle was not registered within 30 days from the date of temporary registration, petitioner may have to pay the penal charges for the delay in registration of the vehicle as levied and determined by the respondent authorities when the vehicle is presented for permanent registration. Pending miscellaneous petitions, if any, shall stand closed.

¶20

____________________ P.NAVEEN RAO, J

¶21

Date:13.11.2019 KH

Himjal Beverages Pvt. Ltd.. v. The State of Telangana And 2 Others

Case brief

What is this about?

What did the court decide?

Himjal Beverages Pvt. Ltd.. v. The State of Telangana And 2 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

M/s. Indu Projects Limited, Vs Telangana Micro and Small Enterprises Facilitation Council

Syed Zaki Hussain Razvi Vs Sunitha Goel

Syed Zaki Hussain Razvi Vs Sunitha Goel (Died)

Smt. VepuriNiharika Vs The State of Telangana

Noor Jahan Begum Vs The State of Talangana, And 3 Others

Sireesh Anumula Vs State of Telangana and 2 Others