NAGA SRUTHI MAKKENA Vs. STATE OF TELANGANA

JUDGEMENT

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

(2.) Petitioner claims to have purchased a BMW 520d for Rs.52,74,392/- from Kun Exclusive on 29th August, 2019. Based on the tax invoice, he paid Rs.7,38,420/- towards life tax. When he presented the vehicle for registration, he was asked to pay additional amount of Rs.83,385/-. Under compulsion, he paid the said amount and he was granted permanent registration of the vehicle as TS-07-GV-7999. This Writ Petition is filed praying to refund the excess amount collected based on the Ex-showroom price.

(3.) Learned counsel for petitioner places reliance on the decision of learned single Judge of this Court in W.P.No.5286 of 2018, which was affirmed by the Division Bench in W.A.No.805 of 2018 holding that life tax cannot be collected based on the ex-showroom price shown in the price list, when it is not the actual cost of the vehicle, evidencing from invoice issued by the vendor and declared the action of respondents demanding higher life tax as illegal.