STATE OF TELANGANA Vs. K RAI SOHNI

JUDGEMENT

(1.) The writ appeal under Clause 15 of Letters Patent is directed against the order dated 02-05-2018 passed in WP No.5286 of 2018 whereby and whereunder the learned single Judged allowed the writ petition filed by the respondent herein. The other two writ petitions are connected with the subject matter of the writ appeal and the order in the writ appeal will abide those petitions.

(2.) Facts giving rise to the present writ appeal are as follows:-

(3.) The writ petitioner purchased a car Volvo XC 60 D5 Inscription model for an invoice price of Rs.52,90,000/- and he had paid an amount of Rs.7,40,600/- towards tax apart from other amounts totalling to Rs.7,43,735/-. It is stated that he had to pay Rs.51,000/- in excess towards life tax for registration of his vehicle, which he stated to have paid under protest, lest the reserved car number would be cancelled under Rule 81 (6) of the AP Motor Vehicle Rules, 1989 (for short, 'the Rules'), if the vehicle is not registered within 15 days. Before the learned single Judge, the learned counsel for the writ petitioner contended that a Circular Memo No.13/4515/R1/2008, dated 30-08-2008, was issued by the Road Transport Authority (RTA), which insisted the life tax to be collected from a vehicle owner produced for registration upon the sale based on the net invoice price of the vehicle and not upon the ex-showroom price of the vehicle.