Sai Venkateshwara Rice Industries v. The State Of Telangana And 2 Others

Dated:22.11.2019 Between:

Sai Venkateshwara Rice Industries, Rep.by Gade Sujana W/o G.Hari Babu, Aged about 41 years, R/o Pocharam Village, Ibrahimpatnam Mandal, Ranga Reddy Dist.

... Petitioner And State of Telangana, rep., by its Principal Secretary, Transport Department, Secretariat, Hyderabad and others .. Respondents This court made the following :

- 2 - ORDER:

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

2.

Petitioner claims to have purchased BENZ GLS350D 4 MATIC with BSIV Model for an invoice of Rs.74,75,785/-. At the time of purchase, petitioner claims to have paid life tax and was given temporary registration number as TS09 CRTR 8881. Subsequently, when the petitioner approached the respondents to register the vehicle permanently, it was asked to deposit an additional amount of Rs.1,85,164/- 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 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, learned counsel 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 BENZ GLS350D 4 MATIC Model car of the petitioner without demanding additional life tax, if the life tax already paid based on the invoice dated 01.11.2019 is as per the provisions of the Motor Vehicles Act and the vehicle is fulfilling all other parameters for registration. Pending miscellaneous petitions, if any, shall stand closed. ____________________ P.NAVEEN RAO, J 22nd November, 2019 YVL

- 4 - Dated:22.11.2019 YVL