Bandreddi Thabitha v. The State Of Telangana, And 2 Others

WRIT PETITION NO.18801 OF 2019 DATE : 29.08.2019 Between :

Bandreddi Thabitha, w/o. B.Sukumar, Aged 35 years, Occu:Self employed, r/o. H.No.8-3-976/17/17a, F.No.503, Srisaraswathi Nilayam, Srinagar Colony, Khairatabad, Hyderabad.

..... Petitioner and The State of Telangana, rep.by its Secretary, Transport Department, Telangana Secretariat, Hyderabad and others.

.... Respondents This Court made the following :

WRIT PETITION No.18801 OF 2019 ORDER :

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

2.

Petitioner claims to have purchased a motor Car i.e., BMW KS47 X5 from M/s. Bird Automotive Private Limited, Gurgaon, for an invoice of  55,50,000/- vide invoice No.VSIP0180597, dated 11.02.2019 and obtained temporary registration number as HR/26/TMP/2019/13072. The temporary certificate of registration dated 11.02.2019 indicates that vehicle shall be permanently registered at RTA-Hyderabad-CZ Telangana.

Petitioner alleges that when she approached the respondents to register her vehicle permanently, she was asked to pay excess amount towards life tax based 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 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. The respondents are directed to register Motor Car i.e., BMW KS47 X5 purchased from M/s. Bird Automotive Private Limited, Gurgaon, for an invoice of  55,50,000/- vide invoice No.VSIP0180597, dated 11.02.2019 and obtained temporary registration number as HR/26/TMP/2019/ 13072, without demanding additional life tax on ex-show room price, subject to payment of life tax based on the invoice price of the vehicle as per invoice dated 11.02.2019 and if the vehicle is fulfilling all other parameters for registration as per the provisions of the Motor Vehicles Act. Further as vehicle was purchased outside the State and registration is sought in Telangana State, petitioner shall also submit all the documents required for registration of vehicle purchased out side the State of Telangana. Pending miscellaneous petitions, if any, shall stand closed.

________________________ JUSTICE NAVEEN RAO Date: 29.08.2019 Kkm

WRIT PETITION NO.18801 OF 2019 DATE : 29.08.2019 kkm