HON’BLE SRI JUSTICE NAGESH BHEEMAPAKA WRIT PETITION No. 1361 OF 2023

O R D E R:

Petitioner is stated to have purchased a Black BMW

730LD, 2013 model, bearing registration No. DL 1CQ 4638, for Rs. 9,75,000/- from Quest Experiential Services Ltd. through Kunj Motors in Delhi as reflected in the invoice dated 22-08-2022. Original cost of the vehicle, as per the invoice dated 26-11-2013, was Rs. 92,50,000/-. According to him, one-time tax (OTT) amounting to Rs. 12,48,687/- had already been paid for the vehicle at the time of its purchase in Delhi, valid for the lifetime of the vehicle as per the applicable rules. Upon bringing the vehicle to Hyderabad in September 2022, he is stated to have approached the 2nd respondent with all mandatory documents to effect transfer of ownership. Despite his willingness to pay the requisite charges, the 2^nd respondent demanded Rs. 14,91,150/-. This amount was calculated as 15.5% road tax on the original invoice price of Rs. 92,50,000/-, along with 4% transfer charges.

It is contended, respondent’s demand for road tax on the original invoice price is arbitrary, illegal, and without authority, as the vehicle is already 10-year-old and has significantly de