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Case Law Details

Case Name : C. Joseph Vijay Vs The State of Tamilnadu (Madras High Court)
Appeal Number : W.P.No.18385 of 2012 & M.P.No.1 of 2012
Date of Judgement/Order : 08/07/2021
Related Assessment Year :
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C. Joseph Vijay Vs The State of Tamilnadu (Madras High Court)

The lis on hand is instituted, seeking the relief to forbear the respondents and their subordinates from demanding or collecting entry tax on the petitioner’s imported new Rolls Royce Ghost Motor Car Vehicle bearing chassis number SCA664S07CUH16754, and Engine number 90430224, 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 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 Entry tax is payable. The second respondent informed the petitioner that the Entry tax should be paid for the vehicle and on payment of Entry tax, certificate will be issued. The petitioner contends that extraordinary 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 respect of these particulars.

4. The petitioner has imported a prestigious costly Car from England. But, unfortunately not paid the Entry tax as per the Statutes. He filed a writ petition in order to avoid payment of Entry tax for the Car imported from England. The petitioner, who is a reputed Cine Actor, is expected to pay the tax promptly and punctually.

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