Telangana state demanding Life tax on entry of old vehicle valid even when tax already paid in another state

Vattikuti Abbaiah Vs State of Telangana (Telangana High Court) Telangana High Court held that demand for life tax on used motor vehicle imposed under Telangana State Motor Vehicle Taxation Act, 1963 is valid even when tax was paid on the subject vehicle in another state. Accordingly, writ petition dismissed. Facts- Petitioner has purchased a Black BMW 730LD, 2013 model for Rs. 9,75,000/- through Kunj Motors in Delhi. Original cost of the vehicle, as per the invoice dated 26-11-2013, was Rs. 92,50,000/-. According to him, one-time tax (OTT) amounting to Rs. 12,48,687/- had already been paid for...