By- Vanshika Sharma
Madras High Court rejected the petition filed by Tamil Actor Vijay in the year 2012. Petitioner contended upon the demand of entry tax on his imported Rolls Royce Ghost car. Further, Justice SM Subramanian imposed Rs 1 lakh on the Actor for eluding the entry tax. Court further directed the actor to contribute the money to the Tamil Nadu’s Corona relief fund.
Addressing this, Court remarked, “The common men 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 fail to pay the tax as applicable, then this Court with pain, records that it would be a long way to achieve the constitutional goals”.
Advocate S. Kmnaresan representing the Actor stated about the payment of import duty to the Customs Department under the Customs Act. The advocate also talked about being assigned new Registration Mark for his petitioner’s vehicle. However, the actor is told to pay Entry tax.
The petitioner filed a petition under Article 226 of the Constitution and contended upon being imposed to pay extraordinary Entry Tax on his imported vehicles.
In response to Actor’s plea, Court observed, “Filing a writ petition, avoiding payment of Entry tax and keeping the writ petition pending for about nine years, can never be appreciated”.
Court further held, “The taxation system is the backbone of the nation’s economy, the Court explained. The judge highlighted that the payment of tax is mandatory and not voluntary payment or donation, which one decided on one’s own.” Court also emphasised upon social justice through Article 38(2) and directed the actor to pay entry tax within two week after adjusting 20% of tax.
Court has now adjourned the matter for July 28, 2021.