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2021 (7) TMI 599

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..... a in the case of STATE OF KERALA AND OTHERS VERSUS FR. WILLIAM FERNANDEZ ETC. ETC. [ 2017 (10) TMI 491 - SUPREME COURT] ruled that the respondents are competent to collect Entry Tax and therefore, the petitioner herein is also liable to pay the Entry Tax as per the claim made. he petitioner is bound to pay the Entry tax for the Rolls Royce Ghost Motor Car Vehicle bearing chassis number SCA664S07CUH16754, and Engine number 90430224, which is imported from England. Accordingly, the petitioner is directed to pay the Entry tax as demanded 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 pa .....

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..... ary Entry tax on imported vehicle is imposed. The vehicle of the petitioner is lying idle and the vehicle could not be operated on Public roads unless the vehicle is duly registered. Under those circumstances, the petitioner approached this Hon'ble Court. 3. The petitioner has stated that he imported the new Rolls Royce Ghost Motor Car from England. But the petitioner has not even revealed his occupation. However, the learned counsel for the petitioner contended that the petitioner is a reputed Cine Actor and he has imported the said new Rolls Royce Ghost Motor Car from England for his usage. It is surprised to note that the petitioner has not even stated his profession or occupation in his affidavit. The affidavit is blank in respec .....

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..... ing themselves as champion to bring the social justice in the society. Their pictures are against corrupt activities in the society. But, they are evading tax and acting in a manner, which is not in consonance with the provisions of the Statutes. 9. The Constitutional goal of social justice in the Preamble of the Constitution and the Spirit of Article 38(2) can be achieved, only if people of such stature pay the tax punctually and act as real heroes in their life. Person paying tax punctually and promptly is to be considered as a real hero. Article 38 Sub Clause 2 enumerates that The State shall, in particular, strive to minimise the inequalities in income, and endeavour to eliminate inequalities in status, facilities and opportunities, .....

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..... d by viewing his movies and from and out of such money, the petitioner / Actor purchased the world's prestigious car for his personal usage. The reputed persons of this great Nation should realize that the money reaches to them is from the poor mans blood and from their hard earned money and not from the sky. 12. This Court made this observation with a fond hope that the petitioner and the similarly placed citizen of this great Nation, pay their taxes in accordance with law and make our Nation proud, so as to reach the Constitutional goal of social justice, eliminate inequalities, economic status etc., 13. As far as the issues in the writ petition are concerned, it is no more res-integra and the Hon'ble Supreme Court of India .....

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