Second vehicle tax doesn’t apply when old vehicle sold prior to registration of new vehicle: Telangana HC

Aloor Venkat Rohan Rao Vs State of Telangana (Telangana High Court) Telangana High Court held that second vehicle tax under the provisions of Telangana Motor Vehicles Taxation Act doesn’t apply since old vehicle was sold prior to permanent registration of new vehicle purchased. Facts- Petitioner, on 11-11-2024, purchased Mahindra XUV 700, AX7L from Neon Motors Private Limited, Ex-showroom price of which was Rs. 23,99,000/-. Additionally, petitioner paid Rs. 4,31,820/- as vehicle tax, which is 18% of the ex-showroom price, as per Schedule VI of the Telangana Motor Vehicles Taxation Act, 1963....