M/S Vipani Corporation v. State Of Telangana

THE HON' BLE SRI JUSTI CE CHALLA KODANDA RAM WRI T PETI TI ON No.17161 of 2019 ORDER:

The petitioner-M/s VIPANI Corporation is aggrieved of the action of respondent authorities in demanding to pay additional tax amount, basing on the Ex-showroom price, for effecting permanent registration of Mercedes-Benz vehicle bearing Chassis No.WDD2131046L0224440219 and Engine No.65492080340972, though she paid a tax of Rs.7,77,745/- basing on the price indicated in the invoice. When the matter is taken up, learned counsel for both the sides represented that this Court in a similar matter in W.P.No.5286 of 2018, dated 02.05.2018, directed the respondent authorities to take up permanent registration of the petitioner's vehicle therein, without demanding additional amount towards life tax as the tax paid by the petitioner basing on the invoice is in accordance with the provisions of Motor Vehicles Act. Learned counsel further submits that the said view was upheld by a Division Bench of this Court in W.A.No.805 of 2018 and therefore prayed to pass similar order in this writ petition as well.

In view of the order dated 02.05.2018 in W.P.No.5286 of 2018, this writ petition is also allowed with a direction to the respondent authorities to register the petitioner's aforestated Mercedes Benz vehicle by allotting a permanent registration number without demanding for payment of additional life tax as the petitioner has admittedly paid life tax on the invoice which is as per the provisions contained in the Motor Vehicles Act.

No costs. Miscellaneous petitions, if any pending, shall stand closed. _____________________ CHALLA KODANDA RAM, J 13th August, 2019 KSM

THE HON' BLE SRI JUSTI CE CHALLA KODANDA RAM WRI T PETI TI ON No.17161 of 2019 13th August, 2019 KSM