ROHIT NAYANI Vs. STATE OF TELANGANA

JUDGEMENT

(1.) The present Writ Petition is filed questioning the action of the respondents in levying the tax @ 14% in respect of the two wheeler I.E. Kawasaki Ninja 1000 BSIV bearing No.TS09- BB-TR-0470 as against the tax @ 9% as illegal, arbitrary and contrary to law, the present writ petition is filed.

(2.) Heard the learned counsel for the petitioner and the learned Government Pleader for Transport. With their consent, the Writ Petition is disposed of at the stage of admission.

(3.) The case of the petitioner is that initially he purchased one two wheeler bearing No.TS09-EK-0195 and sold the same to one Katamreddy Nireeshkumar Reddy on 15.07.2017 and the said sale was intimated to the respondents also. Subsequently, the petitioner has purchased a new two wheeler i.e. Kawasaki Ninja 1000 BSIV on 31.07.2017 for an amount of Rs.9,98,000/- for the petitioner has also paid Rs.89,820/- towards 9% tax on the purchase cost and taken online slot for registration. However, on the date of registration, the registration authorities refused registration and directed the petitioner to pay additional tax of Rs.49,900/- by calculating the tax @ 14% on the purchase cost of Rs.9,98,000/-. It is further stated that on 02.11.2017 and 19.03.2020, the petitioner made a representation to the authorities duly enclosing the relevant documents, however, no orders are passed thereon till date. Hence, left with no other alternative, the present writ petition is filed.