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W.P.(MD) No.29953 of 2025

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 28.01.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.29953 of 2025

and

W.M.P.(MD).No.23171 of 2025

Karthikeyan Natarajan ... Petitioner

Vs

1.State of Tamil Nadu,

Represented by its Transport Secretary,

Department of Transport,

Fort St.George, Chennai-600 009.

2.The Regional Transport Officer,

Regional Transport Office (RTO),

Trichy West,

Trichy to Dindigul Main Road,

Pirattiyur,

Trichy-620 009. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorarified Mandamus, calling for the

records of the second respondent dated 25.09.2025 bearing Application

No.TN25092562497813 and quash the same in respect of demand of MV

Tax and consequently direct the second respondent to re-register the

Light Motor Vehicle (Car) bearing Registration No.HR51BP0201,

Chassis No.WBAHU1707H5D76678, Engine No.0211Y111 and

complete the transfer of ownership in favour of the petitioner.

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W.P.(MD) No.29953 of 2025

For Petitioner : Mr.R.Murali

For Respondents : Mr.A.Oliraja,

Government Advocate

O R D E R

This Writ Petition has been filed challenging the proceedings of

the second respondent dated 25.09.2025 bearing Application

No.TN25092562497813, insofar as it relates to the demand of Motor

Vehicle Tax, and to quash the same. Consequently, the petitioner seeks a

direction to the second respondent to re-register the Light Motor Vehicle

(Car) bearing Registration No.HR51BP0201, Chassis

No.WBAHU1707H5D76678 and Engine No.0211Y111, and to complete

the transfer of ownership in favour of the petitioner.

2. The learned counsel appearing for the petitioner would submit

that the petitioner purchased a BMW X1 SDrive 20d model car from the

second owner, one Mohit Soni, on 24.08.2025 for a sale consideration of

Rs.9,15,000/-. The vehicle was originally purchased on 29.03.2017 by

M/s.Arkin Rubbers Private Limited and was registered with the

Registering Authority, Faridabad, State of Haryana, where lifetime road

tax had already been paid at the time of initial registration. Subsequently,

the said company sold the vehicle to Mohit Soni during the year 2023.

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W.P.(MD) No.29953 of 2025

2.(i). The petitioner paid the entire sale consideration through

online mode and obtained valid receipts. In order to use the vehicle in the

State of Tamil Nadu, the petitioner applied for re-registration and transfer

of ownership through the online portal, as required under the Motor

Vehicles Act and the Rules made thereunder. The petitioner enclosed the

No Objection Certificate issued by the Faridabad Road Transport Officer

and also obtained police clearance.

2.(ii). It is further submitted that the showroom price of the vehicle

at the time of original purchase was Rs.28,37,074/-. However, the

VAHAN Online Portal reflects the value of the vehicle as Rs.35,94,439/-,

resulting in an artificial difference of Rs.7,57,365/-. Based on this

inflated value, the second respondent demanded Motor Vehicle Tax of

Rs.6,02,069/- under the Tamil Nadu Motor Vehicles Taxation Act, 1974.

2.(iii). The learned counsel would contend that the vehicle had

already suffered lifetime tax in the State of Haryana and that the

petitioner is willing to pay all applicable fees and charges except the

excessive Motor Vehicle Tax demanded. According to the petitioner,

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W.P.(MD) No.29953 of 2025

fixing the value of the vehicle at Rs.35,94,439/- without any material

basis is arbitrary and illegal.

3. The learned Government Advocate appearing for the

respondents would submit that by virtue of the amendment introduced

with effect from 07.11.2023, Section 2(1-A) of the Tamil Nadu Motor

Vehicles Taxation Act, 1974 defines the “cost of the vehicle” and that the

tax is required to