The Madras high court on Tuesday dismissed a writ petition filed by Tamil actor Vijay in 2012 seeking exemption of entry tax on his imported luxury car — Rolls Royce Ghost — from England and asked him to pay the tax in the next two weeks.
Justice S M Subramaniam noted that filing a writ petition and avoiding payment of entry tax and keeping the writ petition for about nine years can never be appreciated. He also imposed a cost of Rs 1 lakh on the actor and said evasion of tax is to be construed as “an anti-national habit, attitude and mindset and unconstitutional”. The actor has been asked to contribute the amount to the Chief Minister’s Covid-19 relief fund.
The national daily quoted that the judge said, “(In movies) the actors portray themselves as champions who bring about social justice…against corrupt activities in society but they are evading tax and acting in a manner which is not in consonance with the provisions of the statutes. A person paying taxes on time and promptly is to be considered as a real hero. The common man is motivated and encouraged to behave as a lawful citizen and pay taxes and thrive hard to achieve social justice in society. If the rich, affluent and reputed persons fail to pay the tax as applicable, then this court with pain, records that it will be a long way to achieve the constitutional goals.”
Entry Tax
Entry Tax is a type of indirect tax levied on the shipment of goods from one state to another. It is applicable only when goods are brought into the state for use. The State Entry tax Act maintains rates for the goods of each state. The person who owns or purchases the goods at the time of entry into the state is responsible to pay the entry tax. The products which attract entry tax in a state depend on many factors, with resource availability being one of them. Essential commodities like milk, sugar, rice, etc. do not attract any entry tax (depends on state policies in place), while those which aren’t considered essential for basic living can attract entry tax. Some of the general products on which an entry tax is levied are oil, LPG, electronic goods, furniture, paints, computers, etc. This list can be altered by a state government from time to time and individuals who deal with such products are expected to check their entry tax liability for the state concern.
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