Allowed

Sai Venkateshwara Rice Industries v. The State of Telangana and 2 others

Telangana HC22 Nov 2019WP/25741/2019

Case brief

AI extract

What is this about?

A writ petition was filed challenging the demand for additional life tax on a vehicle based on ex-showroom price rather than invoice cost. The court allowed the petition and directed registration without demanding extra tax.

What did the court decide?

Directing the respondents to register the BENZ GLS350D 4 MATIC Model car without demanding additional life tax if the tax paid based on the invoice is compliant.

Sai Venkateshwara Rice Industries Vs The State of… — Service and Employment | Telangana HC (2019)

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION No.25741 OF 2019

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Dated:22.11.2019

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Between:

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Sai Venkateshwara Rice Industries, Rep.by Gade Sujana W/o G.Hari Babu, Aged about 41 years, R/o Pocharam Village, Ibrahimpatnam Mandal, Ranga Reddy Dist.

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... Petitioner

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And

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

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This court made the following :

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.25741 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 BENZ GLS350D 4 MATIC with BSIV Model for an invoice of Rs.74,75,785/-. At the time of purchase, petitioner claims to have paid life tax and was given temporary registration number as TS09 CRTR 8881. Subsequently, when the petitioner approached the respondents to register the vehicle permanently, it was asked to deposit an additional amount of Rs.1,85,164/- on ex-showroom price 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 exshowroom 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, 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.

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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 BENZ GLS350D 4 MATIC Model car of the petitioner without demanding additional life tax, if the life tax already paid based on the invoice dated 01.11.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is

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fulfilling all other parameters for registration. Pending miscellaneous petitions, if any, shall stand closed.

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P.NAVEEN RAO, J 22^nd November, 2019 YVL

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THE HONOURABLE SRI JUSTICE P.NAVEEN RAO

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WRIT PETITION No.25741 OF 2019

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Dated:22.11.2019

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YVL

Sai Venkateshwara Rice Industries v. The State of Telangana and 2 others

Case brief

What is this about?

What did the court decide?

Sai Venkateshwara Rice Industries v. The State of Telangana and 2 others

Case brief

What is this about?

What did the court decide?

What the court decided

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