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2021 (7) TMI 599

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..... 24, to be registered and assign new registration mark by the 3rd and 4th respondents. 2. The petitioner states that he imported a new Rolls Royce Ghost Motor Car Vehicle bearing chassis number SCA664S07CUH16754, and Engine number 90430224 from England. He paid the import duty to the Customs Department as levied under the Customs Act. The vehicle has to be registered with the office of the Regional Transport Officer, Chennai South, Chennai / 3rd respondent. The petitioner approached the respondents 3 and 4 to assign new Registration mark for his vehicle and the respondents 3 and 4 had stated that the petitioner has to obtain certificate from the second respondent / The Assistant Commissioner (CT), Assessment Circle, Chennai, stating that no .....

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..... datory contribution and not a voluntary payment or donation, which one decides on one's own. 6. The Tax collected from the Government is to carryout the functions such as social welfare projects like Schools, Hospitals, Housing Projects for the Poor etc., and infrastructure such as Road Projects, Flyovers, Railways, Ports, etc. Security infrastructure of our great Nation, Enforcement of Law and Order, Pensions for elders, Benefit scheme to the unemployed and the citizen living below poverty lines. 7. The petitioner / Actor having large scale fan groups and those fans are seeing the Actors as real heroes. In the State of Tamil Nadu, Cine Heroes rosed as rulers of the State and therefore, the people are under the impression that they ar .....

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..... ble has been paid by the petitioner or not. On account of efflux of time, the learned counsel for the petitioner also has not stated anything regarding this. 10. The common man are motivated and encouraged to behave as a lawful citizen and pay tax and to thrive hard to achieve social justice in the society. If the rich, affluent and reputed persons fails to pay the tax as applicable, then this Court with pain, records that it would be a long way to achieve the constitutional goals. 11. Even philosophically, accumulation of wealth or possessing the world's prestigious Car, Rolls Royce would not be of any assistance for a better life in our great Nation, as our country is enriched with culture and social values. Thus, this Court is of t .....

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..... by the respondents within a period of two weeks from the date of receipt of a copy of this order, by adjusting 20% of Entry tax as ordered by this Court in the interim order dated 17.07.2012, if already paid. In the absence of payment of Entry tax by the petitioner within a period of two weeks, the respondents are directed to initiate all further actions by following the procedures as contemplated under the Statutes for recovery of the Entry tax from the petitioner as well as the consequential liability, if any, as per the provisions of the Act and the Rules. 15. In fine, the Writ Petition in W.P.No.18385 of 2012 stands dismissed with a cost of Rs. 1,00,000/- (Rupees One Lakh only), which is to be paid to the Tamil Nadu Chief Minister' .....

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