Mr Natra Hemaraj Narendra v. The State Of Telangana And 2 Others

WRIT PETITION NO.21399 OF 2019 DATE : 27.09.2019 Between :

Mr Natra Hemaraj Narendra, s/o. Mr Natra Desh Kumar, Aged about 37 years, R/o. # 501, Induru Kalanjali, Appt, Krishna Nagar, Old Bowenpally, Quthubullapur (M), Medchal M-Giri (DT), Hyderabad, Telangana.

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

.... Respondents This Court made the following :

WRIT PETITION NO.21399 OF 2019 ORDER :

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

2.

Petitioner claims to have purchased a Motor Car, i.e., Skoda Rapid Ambition MT 1.5 TDI CR from M/s.Mahavir Auto Jubilee Hills, Hyderabad, for an invoice of  9,99,599/-. At the time of purchase, petitioner claims to have paid life tax of  1,12,095/-, and he was given temporary registration number as TS-09-CMTR-6379.

When petitioner approached the respondents to register his vehicle permanently, he was asked to deposit an additional amount towards life tax holding that petitioner paid less amount than the tax payable on ExShowroom 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 a Motor Car, i.e., Skoda Rapid Ambition MT 1.5TDI CR, with temporary registration number as TS-09CMTR-6379, without demanding additional life tax, if the life tax already paid based on the invoice dated 09.08.2019 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 09.08.2019 and vehicle was not registered within 30 days from the date of temporary registration, petitioner may have to pay penal charges for delay in registration of 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.

__________________________ JUSTICE P.NAVEEN RAO Date: 27.09.2019 tvk

WRIT PETITION No.21399 OF 2019 DATE: 27.09.2019 Tvk