Shivani Pandey –
On Tuesday, the Madras High Court not only dismissed a petition filed by Tamil Actor Vijay in 2012 Against Entry Tax on Rolls Royce Car but also imposed costs of Rs 1 lakh on the actor stating that “a writ petition for avoiding the taxes cannot be appreciated”.
The actor in 2012 filed a writ petition seeking leniency from the Tamil Nadu Government from demanding entry tax on his imported Rolls Royce Ghost Motor car.
The Petitioner approached the High court under Article 226 of the Constitution of India on the ground that extraordinary tax was being imposed on his imported vehicle.
It is worth mentioning that the petitioner did not bother to mention his occupation, the occupation column in the affidavit remains blank.
The Court observed,“The petitioner is a reputed cine actor and is expected to pay the tax promptly and punctually” and stated, “The system of taxation is the backbone of our Nation’s Economy. Tax is mandatory contribution and not a voluntary payment or donation, which one decides on one’s own.”
Owing to a huge fan following the actors are often seen as real heroes they are not expected to behave as reel heroes.
The Constitutional goal of social justice in the Preamble of the Constitution and the Spirit of Article 38(2) can be achieved, only if people of such stature pay the tax punctually and act as real heroes in their life.
Justice SM Subramaniam said, “Keeping the writ petition pending for about nine years, can never be appreciated and it is not made clear even now, whether the Entry tax as applicable has been paid by the petitioner or not.
The Court observed, “The petitioner has not respected nor responded to the lakhs and lakhs of his fans, who have paid by viewing his movies and from and out of such money, the petitioner / Actor purchased the world’s prestigious car for his personal usage.”
The Supreme Court of India in a similar case of State of Kerala and others vs. Fr. William Fernandez Etc., reported ill 2018 (57) GSTR 6, ruled that the respondents are competent to collect Entry Tax and therefore, the petitioner herein is also liable to pay the Entry Tax.
Accordingly, the Court directed the petitioner to pay the Entry tax as demanded by the respondents within a period of two weeks from the date of receipt of a copy of the order, by adjusting 20% of Entry tax as ordered by the Court in the interim order dated 17.07.2012, if already paid.
The Writ Petition was dismissed and a cost of Rs.1,00,000 was imposed which has to be paid to the Tamil Nadu Chief Minister’s Covid-19 Public Relief Fund, within a period of two weeks from the date of receipt of a copy of the order.
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