JUDGMENT :

(Prayer: This Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, forbearing the respondent and their subordinates from demanding or collecting Entry Tax in respect of the petitioner Imported ROLLS ROYCE GHOST FK42 RHD, Diamond Colour vide bearing Chassis No.SCA664S0XFUH18471, Enginer No.90311169 for the purpose of assignment of new registration mark by the 3rd respondent herein.)

1. The writ on hand is filed to issue a mandamus forbearing the respondents and their subordinates from demanding or collecting Entry Tax in respect of the petitioner's Imported ROLLS ROYCE GHOST FK42 RHD, Diamond Colour vide bearing Chassis No.SCA664S0XFUH18471, Engine No.90311169 for the purpose of assignment of new registration mark by the 3rd respondent.

Facts of the case:

2. The petitioner states that he has purchased one ROLLS ROYCE GHOST FK42 RHD, Diamond Colour car of United Kingdom origin and the port of loading was London. The vehicle has been manufactured by Rolls Royce Motor Cars Limited and the price of the vehicle is Rs.2,15,26,563/- and the petitioner has paid customs duty of Rs.2,69,79,860/-. The petitioner approached the