M/S. Sreelatha Plasticcs v. The State Of Telangana And 2 Others

THE HON'BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.24402 OF 2019 Dated:07.11.2019 Between:

M/s. Sreelatha Plasticcs, Rep., by Sreelatha Reddy Sappidi D/o. Sanjeeva Reddy .. Petitioner And The State of Telangana, rep., by its Principal Secretary, Transport and R & B Department, Secretariat Buildings, Hyderabad and others .. Respondents This Court made the following:

- 2 - THE HON'BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.24402 OF 2019 ORDER:

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

2.

Petitioner claims to have purchased Land R D Sports 2.0 LTD4 132KW D4X4 5D HSE 7S BSIV Diesel motor car for an invoice of Rs.48,56,097/-. At the time of purchase, petitioner claims to have paid life tax of Rs.6,82,995/- and it was given temporary registration number as TS CPTR 7984.

Subsequently, when petitioner approached the respondents to register its vehicle permanently, it was asked to pay life tax on ex-show room price of the vehicle. According to petitioner, life tax is payable on the invoice price, 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, it placed reliance on the decision in W.P.No.5286 of 2018, dated 02.05.2018, which was upheld by the Division Bench in W.A.No.805 of 2018, dated 29.01.2019.

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 Land R D Sports 2.0 LTD4 132KW D4X4 5D HSE 7S BSIV Diesel motor car without demanding additional life tax, if the life tax already paid based on the invoice dated 30.09.2019 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 30.09.2019 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 Date:07.11.2019 KH