2021 (7) TMI 599

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....664S07CUH16754, and Engine number 90430224, to be registered and assign new registration mark by the 3rd and 4th respondents. 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 / 3rd 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), A....

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....nd 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 Projects, Flyovers, Railways, Ports, etc. Security infrastructure of our great Nation, Enforcement of Law and Order, Pensions for elders, Benefit scheme to the unemployed and the citizen living below poverty lines. 7. The petitioner / Actor having large scale fan groups and those fans are seeing the Actors as real heroes. In the State of Tamil Nadu, Cine Heroes rosed as rulers of the State and therefo....

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....ot made clear even now, whether the Entry tax as applicable has been paid by the petitioner or not. On account of efflux of time, the learned counsel for the petitioner also has not stated anything regarding this. 10. The common man are motivated and encouraged to behave as a lawful citizen and pay tax and to thrive hard to achieve social justice in the society. If the rich, affluent and reputed persons fails to pay the tax as applicable, then this Court with pain, records that it would be a long way to achieve the constitutional goals. 11. Even philosophically, accumulation of wealth or possessing the world's prestigious Car, Rolls Royce would not be of any assistance for a better life in our great Nation, as our country is enric....