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IN THE HIGH COURT OF JUDICATURE AT MADRAS
V.LAKSHMINARAYANAN
VKSS & Co., Rep by its Working Partner, S.Kailai Eswaran (M/25), S/o.S.Sundararaj – Appellant
Versus
State of Tamilnadu, Rep by its Principal Secretary to Government – Respondent
| Table of Content |
|---|
| 1. details of vehicle registration process and prior disputes. (Para 3 , 4 , 5) |
| 2. arguments regarding taxation options. (Para 9 , 11) |
| 3. court's initial examination of legislative framework. (Para 12 , 13 , 14 , 15 , 18) |
| 4. final ruling confirming lifetime tax requirement. (Para 30) |
ORDER :
V. LAKSHMINARAYANAN, J.
1. Heard Mr.S.Doraisamy for the petitioner, Mr.Haja Nazirudeen, Additional Advocate General assisted by Mr.M.Shajahan, Special Government Pleader and Mr.P.Hari Babu, Government Advocate for the respondents.
2.The petitioner seeks for the following relief:
“to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Na.Ka.No.4930/A3/2024 dated 14.03.2025 on the file of the 2nd respondent quash the same and direct the 2nd respondent to register the vehicle of the petitioner viz., Construction Equipment Vehicle (T01241N5120A) under license for annual registration.”
3.The petitioner is a Class-I Contractor. It is a partnership firm. It purchased a Construction Equipment Vehicle Type of Body - (Motor Grader) for the purpose of its work. The purchase was made on 12.01.2024. It is not in dispute that the motor grader is covered by
The court ruled that under the amended Tamil Nadu Motor Vehicle Taxation Act, new construction equipment vehicles must pay lifetime tax rather than having the option for annual tax.
Tax should be levied on the cost of the motor vehicle as per the Andhra Pradesh Motor Vehicles Taxation Act, 1963, and in compliance with constitutional provisions.
Temporary use of a vehicle registered in another state does not incur local lifetime tax liability unless kept for over twelve months.
Heavy Earth Moving Machinery, intended for off-road use only, do not qualify as 'motor vehicles' under the Motor Vehicles Act and are not subject to taxation, as confirmed by expert certifications.
The court affirmed that tax paid by petitioners for transport vehicles up to 31.03.2015 in one successor state is valid in both states, prohibiting double taxation thereafter.
A vehicle officially classified and registered as a 'goods carriage' cannot be unilaterally reclassified by tax authorities as a 'construction equipment vehicle' to demand lifetime lump-sum tax inste....
The liability for motor vehicle tax persists regardless of usage location, provided vehicles are not reported as non-functional per statutory requirements.
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