IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 08.07.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM

W.P.No.18385 of 2012 &

M.P.No.1 of 2012

C.Joseph Vijay

... Petitioner

Vs.

1.The State of Tamilnadu

Rep. By its Secretary, Home Department (Transport),

Fort St.George, Chennai -9.

2.The Assistant Commissioner (CT),

Assessment Circle,

Chennai.

3.The Regional Transport Officer,

Chennai South, Chennai.

4.The Motor Vehicle Inspector,

Chennai South, Chennai.

... Respondents

PRAYER : Writ Petition filed Under Article 226 of the

Constitution of India to issue of Writ of Mandamus, forbearing

the respondents and their subordinates from demanding or

collecting entry tax on the petitioner's imported new Rolls

Royce Ghost Motor Car Vehicle bearing chassis number

SCA664S07CUH16754, and Engine number 90430224, to be registered

and assign new registration mark by the 3^rd and 4^th respondents.

For Petitioner

: Mr.S.Kumaresan

For Respondents

: Mr.V.Veluchamy

Government Advocate

ORDER

The lis on hand is instituted, seeking the relief to

forbear the respondents and their subordinates from demanding or

collecting entry tax on the petitioner's imported new Rolls

Royce Ghost Motor Car Vehicle bearing chassis number

SCA664S07CUH16754, and Engine number 90430224, to be registered

and assign new registration mark by the 3^rd and 4^th respondents.

https://hcservices.ecourts.gov.in/hcservices/

2.The petitioner states that he imported a new Rolls

Royce Ghost Motor Car Vehicle bearing chassis number

SCA664S07CUH16754, and Engine number 90430224 from England. He

paid the import duty to the Customs Department as levied under

the Customs Act. The vehicle has to be registered with the

office of the Regional Transport Officer, Chennai South, Chennai

/ 3^rd respondent. The petitioner approached the respondents 3 and

4 to assign new Registration mark for his vehicle and the

respondents 3 and 4 had stated that the petitioner has to obtain

certificate from the second respondent / The Assistant

Commissioner (CT), Assessment Circle, Chennai, stating that no

Entry tax is payable. The second respondent informed the

petitioner that the Entry tax should be paid for the vehicle and

on payment of Entry tax, certificate will be issued. The

petitioner contends that extraordinary Entry tax on imported

vehicle is imposed. The vehicle of the petitioner is lying idle

and the vehicle could not be operated on Public roads unless the

vehicle is duly registered. Under those circumstances, the

petitioner approached this Hon'ble Court.

3. The petitioner has stated that he imported the new Rolls

Royce Ghost Motor Car from England. But the petitioner has not

even revealed his occupation. However, the learned counsel for

the petitioner contended that the petitioner is a reputed Cine

Actor and he has imported the said new Rolls Royce Ghost Motor

Car from England for his usage. It is surprised to note that the

petitioner has not even stated his profession or occupation in

his affidavit. The affidavit is blank in respect of these

particulars.

4. The petitioner has imported a prestigious costly Car from

England. But, unfortunately not paid the Entry tax as per the

Statutes. He filed a writ petition in order to avoid payment of

Entry tax for the Car imported from England. The petitioner, who

is a reputed Cine Actor, is expected to pay the tax promptly and

punctually.

5. The system of taxation is the backbone of our Nation's

Economy, which keeps Revenue consistent, manages growth in the

economy and fuels its industrial activity etc. Tax is mandatory

contribution and not a voluntary payment or donation, which one

decides on one's own.

6. The Tax collected from the Government is to carryout the

functions such as social welfare projects like Schools,

Hospitals, Housing Projects for the Poor etc., and

infrastructure such as Road