Mrs. Parsi Devi Parak v. State Of Telangana

THE HONOURABLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.11650 OF 2019 DATED:13.06.2019 Between:

Mrs. Parsi Devi Parak, W/o.Mohan Lal Parak, Aged about 70 yrs, Occu : Housewife, Resident of #1-10-7, Ashok Nagar, Hyderabad 500 020 .. 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.11650 OF 2019 ORDER:

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

2.

Petitioner claims to have purchased BMW Make GRAN TURISMO LUXURY LINE Model from OSL Prestige Private Limited in Cuttak, Orissa for an invoice of Rs.32,50,000/-. At the time of purchase, petitioner claims to have paid life tax at 14% on the invoice price and she was given temporary registration number as OR/05/TMP/2019/528. 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 ExShowroom 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 BMW Make GRAN TURISMO LUXURY LINE Model without demanding additional life tax, if the life tax already paid based on the invoice dated 16.01.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Pending miscellaneous petitions, if any, shall stand closed. _____________________ P. NAVEEN RAO, J 13th June, 2019 Rds