Court Says “Tax Evasion Anti-National”
Chennai: The Madras High Court on Tuesday dismissed a petition filed by Tamil film actor Joseph Vijay Chandrasekhar, known mononymously as Vijay, seeking exemption from entry tax for importing a Rolls-Royce car from England in 2012.
Dismissing the petition, Justice S.M. Subramaniam also imposed a fine of Rs. 1 lakh on the actor, with a direction to pay the amount to the Tamil Nadu Chief Minister’s COVID-19 Relief Fund within two weeks.
In case the actor fails to pay the fine in time, the Court asked the respondents in this case — the Home Department (Transport), the Assistant Commissioner (Commercial Taxes) of the Chennai Assessment Circle and both the Regional Transport Officer and Motor Vehicle Inspector of Chennai South — to initiate all further actions, following the procedure.
The order came on a petition by the actor challenging the demand for payment of what he called “extraordinary” entry tax by Transport authorities to register his imported car, even after paying duty to the Customs Department. The market price of the Rolls-Royce Ghost, according to his own Counsel, could be at least Rs. 5 crore.
The Judge observed that paying tax was one’s duty and not a philanthropic act. “It is a duty. People see actors as real heroes. They should not behave like reel heroes. Tax evasion is anti-national and un-constitutional,” the Judge said.
These actors portray themselves as champions of social justice. But in reality, they are seeking tax exemptions, the Court noted. “A person paying tax punctually and promptly is to be considered a real hero,” Justice Subramaniam said.
The taxation system is the backbone of the nation’s economy, the Judge said and pointed out that payment of tax is mandatory “and not a voluntary payment or donation, which one decides on one’s own.”
The Judge also noted that the common man should be motivated and encouraged to behave like lawful citizens and to pay tax. While so, the Judge remarked that if rich, affluent and reputed persons fail to pay tax, “then this Court with pain, records that it would be a long way to achieve the Constitutional goals.”
The Judge pointed out that the petitioner, officially known as C. Joseph Vijay, had not even mentioned his profession or occupation in his affidavit. “The fact that he was an actor came to light only after his Counsel made a mention,” Justice Subramaniam said.
This post was published on July 14, 2021 6:39 pm