RAM LAXMAN TWIN THEATRES Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Government Pleader for Transport.

(2.) Petitioner claims to have purchased Mercedes Benz from Raam Autobahn India Pvt. Ltd., Hyderabad for an invoice of Rs.75,77,657/-. At the time of purchase, petitioner claims to have paid life tax of Rs.10,60,880/- and it was given temporary registration number as TS 09 CT TR 0835. Subsequently, when petitioner approached the respondents to register its vehicle permanently, it was asked to deposit additional amount of Rs.1,74,037/- 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, it placed reliance on the decision in W.P.No.5286 of 2018 which was upheld by the Division Bench in W.A.No.805 of 2018.