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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.Sam Koshy, Narsing Rao Nandikonda
Tirumala Cabs – Appellant
Versus
Rep. by the Chief Secretary – Respondent
| Table of Content |
|---|
| 1. common issues and facts related to tax demands. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. arguments regarding the legality of tax collection. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 3. court's analysis on material facts and compliance. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22) |
| 4. determination on tax liabilities. (Para 31 , 32 , 33 , 34 , 35 , 36) |
| 5. final ruling on tax collection validity. (Para 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49) |
ORDER :
Narsing Rao Nandikonda, J.
Though the parties are different, the relief and the issues involved in batch of Writ Petitions are common and they are being heard together and disposed by way of this common order
2. It is relevant to refer to the facts in the lead case i.e., W.P.No.29713 of 2015 as under.
The averments in the affidavit filed in support of the writ petition are that though the petitioner paid quarterly tax for quarter ending 01.07.2014 to 30.09.2014 in respect of State Wide Contract Carriage Permit for the vehicle bearing Registration No.AP-28-TC-0870, respondent No.7 is once again collecting the same and also quantifying the action of respondent No.5 demanding quarterly tax once again for the quarter endin
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.
Subordinate legislation cannot impose taxes unless explicitly authorized by the parent statute, reaffirming the supremacy of plenary legislation.
Tax obligations cannot be imposed absent the requisite countersignature on interstate vehicle permits, with permit renewal constituting a fresh permit under the Motor Vehicles Act.
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