Allowed

M/s Blue Wave It Solutions India Pvt. Ltd. v. The State of Telangana

Telangana HC18 Apr 2019WP/8161/2019

Case brief

AI extract

What is this about?

This common order allowed three writ petitions challenging the demand for payment of life tax on the ex-showroom price of vehicles. Upholding the earlier judgment of a single Judge, the court directed registration authorities to accept payment on the invoice price instead.

What did the court decide?

Registration of vehicles on payment of life tax on the invoice price; pending interlocutory applications to be closed.

M/s Blue Wave It Solutions India Pvt. Ltd… — Pension and Retirement Benefits | Telangana HC (2019)

¶1

THE HON’BLE SRI JUSTICE CHALLA KODANDA RAM

¶2

W.P.NOS.8161, 8163 AND 8169 OF 2019

¶3

COMMON ORDER

¶4

Petitioners claim to have purchased the vehicles, and that when sought for registration, the respondents – registration authorities, insisted for payment of life tax on the ex-showroom price, instead of on discounted invoice price. Aggrieved by the said demand, the present writ petitions have been filed.

¶5

Learned counsel for the petitioners, as well as learned Government Pleader for Transport would submit that considering the very same issue, a learned single Judge in W.P.No.5286 of 2018 dated 02.05.2018, held that the petitioner therein is only liable to pay life tax on the discounted invoice price and not on the ex-showroom cost of the vehicle, and directed the authorities to refund the life tax amount collected in excess of the life tax payable by the writ petitioner. Aggrieved by the said order of the learned single Judge, the Department of Transport, carried the matter in appeal and the Division Bench of this court in W.A.No.805 of 2018 and W.P.Nos.28612 and 45131 of 2018 dated 29-01-2019, dismissed the writ appeal, confirming the order of the learned single Judge and allowed the writ petitions.

¶6

In view of the order dated 29-01-2019 in W.A.No.805 of 2018 and W.P.No.28612 and 45131 of 2018, and for the reasons alike, the impugned demand for payment of life tax on the ex showroom price of the vehicles, in all the three writ petitions, cannot be sustained, and the respondents /

¶7

competent authority, is directed to register the respective vehicles of the petitioners, on payment of life tax on the invoice price.

¶8

Writ petitions are accordingly allowed.

¶9

Interlocutory applications pending, if any, shall stand closed. No

¶10

order as to costs.

¶11

----------------------------------------- CHALLA KODANDA RAM,J DATE:18—04—2019 Note: Copy of judgment dated 29-01-2019 in W.A.No.805 of 2018 and W.P.Nos.28612 and 45131 of 2018 be annexed to this order.

¶12

B/O
AVS

M/s Blue Wave It Solutions India Pvt. Ltd. v. The State of Telangana

Case brief

What is this about?

What did the court decide?

M/s Blue Wave It Solutions India Pvt. Ltd. v. The State of Telangana

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

3i Infraprojects (Mauritius) Limited, Vs Navayuga Engineering Company Limited

M.Jeshwanth Rao Vs The State of Telangana

Rangu Subash Vs The State of Telangana

Rajendran Chingaravelu, Vs The Greater Hyderabad Municipal Corporation (Ghmc)

Nunugonda Santosh Vs The State of Telangana

Chepuri Satyanarayana Vs The State of Telangana