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subhaschandra (Retired Treasury officer)     09 April 2015

Life time tax for out of state vehicles in ts

  I being resident of neighbourhood state of Telangana while travelling  in course of meeting my son who resides in telangana in my four wheeler was stopped by Motor vehicle inspector of telangana govt and we were  served a notice insisting for payment of life tax for my vehiles under the pretext that it is moving  in telangana for more than 30 days and also collected  original licence etc and told us that we will get them  back only after  payment of LLT and left the place. Having no alternate and helpless in other state couple of days later ( in the Month of March 2015) we did pay the Life time  tax amounting to Rs 29000/- and got back originals from MVI

Few days back  the Honorable  Hyderabad High court has quashed the Go under which we were made to pay  LTT. In a  writ petition filed by  other ( not by us) similiarly placed persons refe( writ petition NO>6978 of 2015) holding that once a life time tax is paid at the time of purchase of vehicle  irrespective of states where it is purchased there is no provision for levying LTT second or any other times.

Now my question is whether it is possible for us to get back the amount which have been collected from us  under the GO which has been now held illegal and without the power of authority by Transport Department of Telangana.

Kindly show us the way if any and how we should approach the matter



Learning

 20 Replies

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     10 April 2015

Dear  Subhash Chandra,

 

You need to obtain the High Court order quashing the imposition of Life Time Tax and read the judtgement. If it is mentioned that the Life Time Tax cannot be collected from vehicles from outside  moving around in Telangana from a certain date, it would be applicable like that.  If the Court had given orders quashing the Life Tax for outside vehicles moving in Telangana for brief period, you may get your money back.  You may contact a good Lawyer good in Motor Vehicle Act and act according to his advice.

 

Further, you have not mentioned your Employment.  Many states give exemption from paying Life Time Tax for Officials of Nationalised Banks, Military, Navy, Air Force and other jobs where the Officials get transferred pan India.  If you are in the exempted category, it is not correct for the MV Authorities to collect Life Tax. Telangana being a new state, they would not have any laws of their own. The laws as made out in the combined Andhra Pradaesh State are being followed now.

subhaschandra (Retired Treasury officer)     10 April 2015

sir,

Of course iam certainly not covered under exemption clause as I am an retired employee of different state govt

The Go under reference was enacted on 4/2/2015 and writ petition was filed on 18/3/2015 and I did pay the LTT at fag end of March 2015. The Go under reference was quashed by Honourable High Court in the first week of April 2015. Accordingly is it not right to hold that whatever tax collected or notices issued during the period  from date of  enactment of GO  and date of prouncement of verdict (quashing the Go) is without power of authority hence illegal?

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     10 April 2015

Dear Sir,

 

Unfurtunately, inour country going to Court and obtention of Stay Order etc.is quite expensive both financially and timewise. Otherwise, when your vehicle papers were confiscated by the MV Inspector as if he has a proof that you are moving around in Telangana beyond permitted period, a writ should have been filed then itself directly implicating that MV Inspector by name.

However, it cannot be done now.

 

OK coming to the point, I am of the opinion that without actually reading the High Court Order, we cannot presume conclusions and try to go ahead half-cocked.  It is better to obtain the judgement, read and then seek legal help. It will cost money  and surely you have to visit the place where the case can be filed and thereby you have to spare your time.

I shall surely say that the MV Inspector behaved in a very high handed manner even without considering you being a Senior Citizen.

 

 

 

Ho

subhaschandra (Retired Treasury officer)     11 April 2015

Sir,

Yes filing an writ petition was one of the option at that time but being out sider It would have been costlier and taxingas much hence did not opt it given the situation. As for as judgement,  I do have a copy of  but unable to find option here to attach it since it is in pdf format

My question is whether Judgement applies retrospectivly ie, from the date of enactment of GO under reference

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     11 April 2015

Dear Sir,

 

That is exactly what I am trying to tell. To know whether the judgement shall be applicable from retrospective effect or from the date of judgement,we need to go through the operative part.  Since it is a judgement on a Write petition, challenging the law itself and not a specific incident, I am of the view that it shall be with retrospective effect.

 

For attaching a file, please look below the box where you are typing the reply and you will find on the left side a small black rectangle with words "Attach a file" in white. Click on that and you can attach a pdf as you attach file in your e mail.

T. Kalaiselvan, Advocate (Advocate)     12 April 2015

You may take the advise of local advocate and proceed with the legal action if there are chances to get refund.

subhaschandra (Retired Treasury officer)     12 April 2015

Sir

Thanks for guiding me

I hereby attach judgement File for your reference


Attached File : 254762 20150412185926 135129577 judgement ltt hyd.pdf downloaded: 1297 times

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     13 April 2015

Dear Sir,

 

I have gone through the Order Dated18 03 2015 and it is noted that Government has no authority to impose Life Tax once again on a vehicle which entered the state which was registered in another state. This is very clear from the Order.  Since High Court expressed as above, the order is effective right from beginning and the RTA/RTO is not in order in imposing any life tax on the vehicles.

 

However, while concluding Honorable High Court mentioned as follows:

 

""...Direct  the concerned respondent authority to hear and take note of specific power to impose life time tax on a vehicle which has been registered admittedly in another state.  This exercise shall be completed within a period of three weeks from the date of communication of this order...."

 

The time is almost over and the authority concerned must have completed the exercise and whether they had come to a conclusion in the matter is not known.

 

However, I am of the view that quoting this Order sent attached to your query, a case can be filed and maintained in appropriate court. Therefore, you may contact a suitable Lawyer in the place where the cause of action arose and file a case in the appropriate court.

 

Once word of caution I wish to add here that although chances of winning are bright, it depends upon how the case is presented and how best the Order on the Write Petition is utilised as a case law.

 

Anyhow, all the best to you.

subhaschandra (Retired Treasury officer)     13 April 2015

sir

Thanks for being in loop and I have taken note of your suggestion and decided to wait till govt files their response to direction issued in the matter (after three weeks)

To be fair to myself I am still  unable to comprehend the legal meaning (in laymans parlance or term)         of this direction  quoted below

"Direct  the concerned respondent authority to hear and take note of specific power to impose life time tax on a vehicle which has been registered admittedly in another state.  This exercise shall be completed within a period of three weeks from the date of communication of this order...."

Kindly elaborate if possible

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     14 April 2015

Dear Sir,

 

My understanding of the paragraph quoted by you is that High Court is of the opinion that some lower Official wrongly interpreted the act and imposed life tax on vehicle from other state, powers for which were not bestowed on the RTA Department. When lower official errs, it is the responsibility of their higher ups to hear the complaint from the public and give a proper ruling and instruct their subordinates properly. It is not that for every mistake committed by lower down the line, public is compelled to go to Court and there is no remedy to it within the Department.

 

Therefore, it is an internal matter for the RTA and as far as public is concerned, they are not empowered to impose life tax on vehicles from other State.  You can file case without waiting for the Department to complete their internal proceedings. Its a different matter how long it will take the case to come to Judgement,considering the too many number of litigations some of which created by overzealous Officials with their overaction.

 

All the best to you.

SIVARAMAPRASAD KAPPAGANTU (Retired Manager)     14 April 2015

Before filing a case, please enquire whether there are separate courts to hear RTA related cases as there are separate Courts to hear family matters, Rent issues etc. so that hopefully  the case comes for Judgement relatively earlier.

subhaschandra (Retired Treasury officer)     14 April 2015

Sir,

Your Interpretion of the paragraph  seems to be absolutely correct.

Thanks for all the guidance and will do the need full in near future

And will keep in touch with U through this portal in future too

Thanks a lot again. for sparing the valuable time and advice.

zubair   21 June 2015

Hello Sir, Please send me a copy of this judgement for reference. Thanks

zubair   21 June 2015

Hello Sir, Please send me a copy of this judgement for reference. Thanks

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