2024 (7) TMI 676

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....dent : Mr. S.P. Maharajan Special Government Pleader ORDER The petitioner has challenged the impugned order dated 10.05.2024 passed by the respondent seeking to demand a sum of Rs. 2,27,340/- towards arrears of tax payable on Mahindra Maxi Cab, bearing Registration No.TN-69-AY-4384 purchased by her in the year 2010. 2. Up to 2017, the petitioner was paying tax on quarterly basis and on 17....

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.... Rs. Revised Amount in Rs. 01.10.2017 - 31.03.2018 9000 4% = 360 8640 01.04.2018 - 31.03.2019 18000 6% = 1080 16920 01.04.2019 - 31.03.2020 18000 6% = 1080 16920 01.04.2020 - 30.09.2020 9000 4% = 360 8640     Total 51120 4. After adjusting the said sum of Rs. 51,120/- as above from Rs. 52,991/- paid by the petitioner on 17....

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....80 500 18680 01.10.2023 - 31.10.2023 1500 1500 30 250 3280 Total amount due to be paid by the Vehicle Owner 111581 6. Although the respondent has re-calculated the above said amount of Rs. 1,11,581/-, I am of the view that there is no justification in imposing penalty on the petitioner for no fault of the petitioner. 7. The petitioner entertained a bona fide vie....

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.... - 30.09.2023 9000 180 9180 01.10.2023 - 31.10.2023 1500 30 1530 Grand Total 54702 Subject to the petitioner paying the above said sum of Rs. 54,702/-, the name transfer shall be effected at request of the petitioner. As far the Life Tax for the period from 01.11.2023 is concerned, it is open for the prospective buyer to pay the same and have the vehicle registered in....