Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 249 - HC - Indian LawsDemand of Motor Vehicle tax based on local price of similar vehicle - HELD THAT:- This Court is not in a position to accept the contentions of the respondents that the figure shown by the manufacturer in the web portal, could be the legal basis to simply discard the actual figure that is based on the purchase invoice by the dealer, from where the owner of the car had purchased the car. In the instant case, the respondents do not have a case that Ext.P-1 invoice is in any manner manipulated or that the figures shown therein are not inclusive of the Value Added Tax or duties etc, or that the dealer has given by rebate to the petitioner, etc. This Court is of the considered view that the above said stand of the respondents that they can accept motor vehicle tax only at the rate of 21% of the figure shown by the manufacturer in the web portal, etc cannot be accepted. Of course, in a case where the respondents have a doubt about the genuineness of the figures shown in the purchase invoice, certainly they are entitled to conduct appropriate enquiry to find out whether there is manipulation, etc. But, in a case where the figures shown in the purchase invoice are not in any manner manipulated, and is the genuine figures shown therein by the dealer in the purchase invoice, and the respondents do not have a case that the said purchase value is not inclusive of VAT, GST or other taxes, duties etc, as envisaged in the 2nd limb of the operative portion of Sec.2(e) of the Kerala Motor Vehicle Taxation Act, 1976, or that the figure is on the basis of discount or rebate given by the dealer to the registered owner, etc, or that the car has been purchased from a foreign country, or that the car has been obtained not on the basis of purchase, and therefore it's purchase value is not known on account of non availability of the invoice. The competent authority among the respondents, more particularly the 1st respondent shall immediately accept motor vehicle tax of the petitioner's car at the rate of 21% of the purchase value as shown in the invoice, and thereafter, the 1st respondent shall forthwith grant permanent registration to the petitioner's vehicle - Petition disposed off.
|