Bayye Radha v. The State Of Telangana

DATED : 19.06.2019 Between :

Bayye Radha W/o Late B Rathnam Aged about 45 years R/o P No 10 Vanita Colony New Bowenpally Near Govt School Hyderabad Telangana 500011 ..

Petitioner And The State of Telangana Rep by its Principal Secretary Transport Department Secretariat Building Hyderabad & others.

.. Respondents This court made the following :

ORDER :

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

2.

Petitioner claims to have purchased Skoda Rapid Ambition MT 1.5 TDI motor car from M/s. Mahavir Auto for an invoice of Rs. 9,99,000/-. At the time of purchase, petitioner claims to have paid life tax of Rs. 1,23,015 /- and he was given temporary registration number as TS 09 CC TR 0015. When petitioner approached the respondents to register his vehicle permanently, he was asked to deposit an additional amount of Rs.38,270/- 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, he placed reliance on the decision in W.P.No.5286 of 2018 which was upheld by the Division Bench in W.A.No.805 of 2018.

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 Skoda Rapid Ambition MT 1.5 TDI motor car purchased from M/s. Mahavir Auto with temporary registration number as TS 09 CC TR 0015, without demanding additional life tax, if the life tax already paid based on the invoice dated 2.1.19 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 19th June, 2019 Tvk

DATED : 19.06.2019