Miss. Sabina Sud v. State Of Telangana

THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.11620 OF 2019 DATED:13.06.2019 Between:

Miss. Sabina Sud, D/o.Anoor Paripati, Aged about 30 yrs, R/o.Plot No.271, Road No.78, Jubilee Hills, Hyderabad - 33 .. Petitioner And State of Telangana, rep., by its Principal Secretary, Transport Department, Secretariat, Hyderabad and others .. Respondents The Court made the following:

THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.11620 OF 2019 ORDER:

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

2.

Petitioner claims to have purchased X1 XDRIVE20D M SPORT Model motor car from KUN Exclusive for an invoice of Rs.32,00,540/-. At the time of purchase, petitioner claims to have paid life tax of Rs.4,48,080/- on the invoice price and she was given temporary registration number as TS09BUTR4352. Subsequently, when petitioner approached the respondents to register her vehicle permanently, she was asked to deposit additional amount 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 Ex-Showroom price and therefore petitioner is not required to pay the additional tax demanded.

3.

In support of the claim that petitioner is not required to pay additional amount demanded by the respondents, she 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.

4.

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.

5.

Learned Government Pleader does not dispute the fact that the issue is covered by the decision, referred to above. 6.

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 X1 XDRIVE20D M SPORT Model motor car without demanding additional life tax, if the life tax already paid based on the invoice dated 10.08.2018 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Pending miscellaneous petitions, if any, shall stand closed.

_____________________ P. NAVEEN RAO, J 13th June, 2019 Rds