SHEKAR REDDY VANTERU Vs. STATE OF TELANGANA

JUDGEMENT

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

(2.) Petitioner claims to have purchased Honda (CRV 1.6 AWD 9AT I-DTEC BSIV DIESEL) for an invoice of Rs.25,53,897/-. At the time of purchase, petitioner claims to have paid life tax of Rs.3,60,685/- and he was given temporary registration number as TS 10 AVTR 7574. Subsequently, when petitioner approached the respondents to register his vehicle permanently, he was asked to pay additional amount towards life tax on ex-show room price of the vehicle instead of 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.