Phoenix Infratech India Pvt Ltd v. The State Of Telangana And 2 Others

THE HON' BLE SRI JUSTI CE CHALLA KODANDA RAM W RI T PETI TI ON No.1 9 6 4 5 of 2 0 1 9 ORDER:

The petitioner is aggrieved of the action of respondent authorities in insisting the petitioner to pay additional tax amount, basing on the Ex-show room price, for taking up permanent registration of his BENZ GLC 300 PROGRESSIVE Motor Car which was purchased on 27.05.2019, though he paid the tax of Rs.7,53,675/ - basing on 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 BENZ GLC 300 PROGRESSIVE Motor Car 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.

THE HON' BLE SRI JUSTI CE CHALLA KODANDA RAM W RI T PETI TI ON No.1 9 6 4 5 of 2 0 1 9 1 1 t h Sept em ber , 2 0 1 9 KSM