M/S. Ntc Nuts And Spices Llp v. The State Of Telangana

Dated:22.11.2019 Between:

M/s. NTC Nuts and Spices LLP, Rep.by its Authorized Representative, Mr.Gopal Narayan Mundada, S/o Late Laxminarayan Mundada, Aged about 44 years, having its office at 14-6-107, Chudibazar, Begumbazar, Hyderabad, Telangana-500 012.

... Petitioner And The State of Telangana, rep., by its Principal Secretary, Transport Department, Secretariat Buildings, 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 Skoda Superb Laurin & Klement for an invoice of Rs.29,02,462/-. At the time of purchase, petitioner claims to have paid life tax of Rs.4,06,350/- and he was given temporary registration number as TS 09 CP TR 5026.

Subsequently, when petitioner approached the respondents to register his vehicle permanently, he was asked to deposit excess amount of Rs.62,593/- 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 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, 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

- 3 - 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 Skoda Superb Laurin & Klement without demanding additional life tax, if the life tax already paid based on the invoice dated 23.09.2019 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 23.09.2019 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 22nd November, 2019 YVL

- 4 - Dated:22.11.2019 YVL