A R Life Sciences Private Limited v. The State Of Telangana And 2 Others

THE HON'BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.26181 OF 2019 Dated:27.11.2019 Between:

A R Life Sciences Private Limited, Rep., by Kallam Subba Reddy, S/o. Venkat Reddy .. Petitioner And The State of Telangana, rep., by its Principal Secretary, (Transport and R&B Department), Secretariat, Hyderabad and others .. Respondents This Court made the following:

- 2 - THE HON'BLE SRI JUSTICE P.NAVEEN RAO WRIT PETITION No.26181 OF 2019 ORDER:

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

2.

Petitioner claims to have purchased LAND R DSPORT 2.0 I TD4 132 KW D 4X4 5 DHSE L 7S BSIV for an invoice of Rs.53,94,045/-. At the time of purchase, petitioner claims to have paid life tax of Rs.7,58,305/- and was given temporary registration number as TS 09 CSTR 7178. Subsequently, when the petitioner approached the respondents to register the vehicle permanently, it was asked to pay additional amount towards life tax on ex-show room price of the vehicle instead of the net invoice price. 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, 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 the petitioner's vehicle i.e., LAND R DSPORT 2.0 I TD4 132 KW D 4X4 5 DHSE L 7S BSIV without demanding additional life tax, if the life tax already paid based on the invoice dated 18.11.2019 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 Date:27.11.2019 KH