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TMI Blog2020 (10) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 22.06.2020, whereby the petitioners have been directed to deposit differential amount of token tax/fees of the vehicles sold by it from 01.08.2019 to 26.11.2019. 2. Learned counsel for the petitioner submitted that the petitioner is a company registered under the Companies Act, 1956. It is authorized dealer of Hyundai Motors Private Limited. In the regular course of business it is selling the Automobile Products manufactured by Hyundai Motors Private Limited. 3. The petitioner charges the cost value of the vehicle and the taxes levied thereon. Registration of vehicles is the responsibility of the buyer and so the payment of tax. Vide SRO 492 dated 01.08.2019, issued by the Transport Department in exercise of powers conferred under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as the petitioner was not to pay the tax from its own pocket and it is the responsibility of the buyer of the vehicle, the petitioner started following that system. More than six months thereafter, a communication dated 22.06.2020, was received from the respondent No.3/Regional Transport Officer Transport Nagar, Jammu, directing the petitioner to deposit the differential tax for the period from 01.08.2019 to 25.11.2019. It was difference of registration fees on the amount of GST, which earlier was not included in the cost price of the vehicle for the purpose of calculation of tken tax. 4. In the aforesaid factual matrix, the contentions raised by learned counsel for the petitioner is that vide impugned clarification dated 26.11.2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed to be charged for registration of vehicles. The liability was of the dealer to collect the same and deposit with the department. The system of temporary registration was done away with. As the SRO 492 was uploaded on the website on 03.08.2019, the department accepted tax at old rates up to 03.08.2019. The cost of the vehicle will always include the actual cost to the buyer. It was the responsibility of the petitioner to have calculated proper tax. As it has violated the mandate of SRO 492, it is liable to pay the differential tax. Vide clarification nothing new has been added. It is simple clarification, which will relate back to the date of basic notification. 7. Heard learned counsel for the parties and perused the relevant ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dealer Assisted Registration Process' for non commercial vehicles effective from 01.11.2017. The aforesaid order provides that for the convenience of general public, registration of fresh non-commercial vehicles shall mandatorily be assisted through authorized dealers. The invoice of the vehicle shall be generated by the dealers on Vahaan Portal. All fees and taxes are to be deposited by the buyer of the vehicle with the dealer who in turn will make online payment on the Vahaan Portal. No more temporary registration numbers were to be issued. In view of the change in the scheme for calculation of token tax for registration of vehicles in Jammu and Kashmir and with the introduction of new rates of tax vide SRO 492 dated 01.08.2019, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be reasonable as the authorities themselves were not clear about the same and accepted the amount of token tax on the cost of the vehicles excluding GST. As the liability to pay this tax was on the buyer of the vehicle, the petitioners were just to collect the same from the buyer and deposit online. The petitioners were not to be benefitted by saving this tax. Clarification was issued only when some transporters sought to raise issue with the Transport Department. On examination thereof, the department issued the clarification on 26.11.2019. It is not in dispute that after the issuance of the aforesaid clarification the token tax is being calculated on the value of the vehicle including the amount of GST. Any clarification issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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