The Madras High Court, in a major setback to Tamil popular actor Vijay, dismissed a petition seeking a direction to forbear authorities from demanding/collecting entry tax on his new Rolls Royce Ghost imported from England. While rejecting the plea of the actor, Justice SM Subramaniam also imposed a cost of 1 lakh rupees.
The writ petition was filed in the year 2012 seeking exemption of Entry Tax for his Rolls Royce Ghost imported from England.
Criticising the “reel heroes” for hesitating to pay taxes, the Court observed that “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 therefore, the people are under the impression that they are the real heroes. Thus, they are not expected to behave like reel heroes. Tax evasion is to be construed as an anti-national habit, attitude and mindset and unconstitutional.”
Noting that the system of taxation is the backbone of our Nation’s Economy, which keeps Revenue consistent, manages growth in the economy, and fuels its industrial activity, etc, the bench also observed that tax is a mandatory contribution and not a voluntary payment or donation, which one decides on one’s own.
“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 OUI great Nation, as our country is enriched with culture and social values. Thus, this Court is of the considered opinion that the nonpayment of Entry tax by the petitioner, can never be appreciated and 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 reputed persons of this great Nation should realize that the money reaches to them is from the poor man’s blood and from their hard earned money and not from the sky,” the bench said.
Dismissing the petition, the bench held that “the petitioner is bound to pay the Entry tax for the Rolls Royce Ghost Motor Car Vehicle bearing chassis number SCA664S07CUH16754, and Engine number 90430224, which is imported from England. Accordingly, the petitioner is directed 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 this order, by adjusting 20% of Entry tax as ordered by this Court in the interim order dated 17.07.2012, if already paid.”
It was further noted that the Revenue shall initiate the recovery proceedings in the absence of payment of duty by the actor within the stipulated time.
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