THE HON’BLE SRI JUSTICE K.SARATH WRIT PETITIONNo.15319 OF 2023

ORDER:

Heard Ms. K.Sindhura, learned counsel representing Sri K.L.N.Swamy, learned counsel for the petitioner and learned Assistant Government Pleader for Transport appearing for the respondents and perused the material available on record.

2. Learned counsel for the petitioner submits that the petitioner filed the present Writ Petition seeking to declare the action of the respondents in demanding Rs.3,79,000/- additional life tax, as per the current Ex-showroom price list, as per amendment dated 13.04.2023 to the Motor Vehicle Taxation Amendment Act, for petitioner's vehicle for which the invoice has been generated on 28.02.2023 and paid life tax on

01.03.2023, as illegal and arbitrary.

3. Learned counsel for the petitioner further submits that the petitioner is a Public Limited Company registered under Companies Act and they have purchased a Mercedes - Benz GLE 300 D 4MATIC LWB BSVI, Sedan, Non Transport Motor Car, diesel variant vide invoice dated 28.02.2023, bearing Chasis No.W1N1671196M0068041021, Engine bearing No.65492081222367, for an amount of Rs.71,00,000/- and the petitioner had applied for temporary registratio