M/S Mgr And Co v. The State Of Telangana And 2 Others

WRIT PETITION No.19381 OF 2019 DATED :05.09.2019 Between :

M/s. MGR and Company, Represented by Galiswara Rao Maddala, R/o Flat No.301, TVK Residency, Road No.3, Opp: TOJ Journalist Colony, Banjara Hills, Hyderabad.

..

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

.. Respondents This court made the following :

- 2 - WRIT PETITION No.19381 of 2019 ORDER :

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

2.

Petitioner company claims to have purchased Motor Car bearing temporary registration No.TS09CKTR8583 from Mercedes Benz India Private Limited, for Rs.59,82,000/-. At the time of purchase, petitioner company claims to have paid life tax of Rs.8,40,615/-. Subsequently, when petitioner approached the respondents to register its vehicle permanently, it 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 the petitioner, life tax is payable on the invoice but not on the Exshowroom 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

- 3 - 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 Motor Car bearing temporary registration No. TS09CKTR8583 without demanding additional life tax, if the life tax already paid based on the invoice dated 28.06.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Since the sale invoice is dated 28.06.2019 and the vehicle was not registered within 30 days from the date of temporary registration, petitioner may have to pay the penal charges for the delay in registration of the vehicle as levied and determined by the respondent authorities when the vehicle is presented for permanent registration.

Pending miscellaneous petitions, if any, shall stand closed.

___________________ P.NAVEEN RAO, J SEPTEMBER 05, 2019 YVL

- 4 - WRIT PETITION No.19381 OF 2019 DATED :05.09.2019 YVL