2024 (10) TMI 1499

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....ord goes to show that petitioner herein/A1 is Managing Director of M/s. NSPIRA Management Services Private Limited, Hyderabad and also acting as President of Management Committee of M/s. Narayana Educational Society, and the accusation is that he is alleged to have purchased 92 school busses and other transport vehicles in the capacity of Managing Director of M/s. Nspira Management Services Private Limited in the months of July and August, 2023 for Rs. 20.68 crores and  the  payment  was  made  by  M/s.  Nspira Management Services Private Limited under its GSTIN Number but tax invoices were raised in the name of M/s. Narayana Educational Society and M/s. Narayana E-Techno School. It is further alleged that....

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....t is for the Government to provide for levying an additional tax provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category and tax can be collected from the concerned. He further submits that since even according to the complaint, the alleged fraud is played by M/s. Narayana Educational Society, but not by the petitioner, who is the Managing Director of M/s. NSPIRA Management Services Private Limited. On the other hand, Sri Soora Venkata Sai Nath, learned Special Public Prosecutor appearing for 1st respondent-State strenuously contended that both M/s. Narayana Educationa....

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....er category or class: Provided that the additional tax so levied shall be a sum equal to the difference of amount between the tax already levied and collected and the tax which shall be leviable in respect of such vehicle falling in another category." As per the above provision, it is for the Government to provide for levying an additional tax in respect of a motor vehicle specified in one category or class notified under Section 3, if misused or used not in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling in another category or class. Admittedly, the petitioner is the Managing Director of M/s. NSPIRA Management Services Private Limited s....