Back
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
K.Sarath
Lingam Rajender Reddy – Appellant
Versus
State of Telangana – Respondent
| Table of Content |
|---|
| 1. questioning vehicle seizure due to tax implications. (Para 1) |
| 2. petitioner's arguments regarding vehicle registration norms. (Para 3 , 4 , 5 , 6 , 7 , 8) |
| 3. analysis of vehicle use duration and tax obligation. (Para 9 , 10 , 11 , 12) |
| 4. legal precedent on transient vehicle usage and tax liability. (Para 13 , 14 , 15) |
| 5. conclusion to allow writ petition and release vehicle. (Para 16 , 17) |
ORDER :
K. Sarath, J.
1. This Writ Petition is filed questioning action of the respondent No.4 in seizing the petitioner’s vehicle vide LMV Car bearing Registration No.KA-01- NB-1141 (Battery operated) and the consequential impugned Memo R.No.873/C17/2025 dated 19.03.2025 on the ground that the said vehicle was plying in Hyderabad for more than three months as the same was registered in the State of Karnataka and the said action of the respondents is contrary to G.O.Ms.No.601, Home (Tr.II) Department, dated 27.03.1963 and also contrary to the orders of this Court in W.P.No.19141 of 2015 dated 09.12.2024.
2. Heard Sri C.L.N.Gandhi, learned Counsel for the petitioner and Sri M.Vigneshwar Reddy, learned Government Pleader for Transport appearing for the respondents.
3. The Learned Counsel
Temporary use of a vehicle registered in another state does not incur local lifetime tax liability unless kept for over twelve months.
Tax liability exists for the period before vehicle seizure, and exemption claims must comply with statutory procedures.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
