Explained: Why Madras HC has imposed Rs 1 lakh fine on Vijay in luxury car tax evasion case

The Madras High Court has dismissed a writ petition filed by actor Vijay in 2012, seeking exemption of Entry Tax for his Rolls Royce Ghost car, imported from England.The court further directed the actor to contribute Rs 1 lakh to the Tamil Nadu Chief Minister's Covid-19 Public Relief Fund within two weeks.Why did Vijay file a petition?According to The News Minute, Vijay’s affidavit says that he had paid import duty on his luxury vehicle and that he had approached the Regional Transport Officer and the Motor Vehicles Inspector to get a new registration mark assigned for his vehicle. However, the authorities stated that he has to pay an entry tax for the vehicle following which a certificate will be issued. The actor in his petition argued that extraordinary entry tax has been imposed on the vehicle.What was Court's response to the petition?

• Dismissing the plea, Justice S.M. Subramaniam came down heavily on “reel heroes” for avoiding payment of taxes and highlighted how important this revenue was for building infrastructure. He also criticised Vijay for not having even disclosed his occupation in the affidavit filed in support of his case, reports The Hindu.
• "These actors are portraying themselves as champions to bring social justice in the society. Their pictures are 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,” the court said.
• The court further added the importance of the taxation system and said it was the “backbone of the nation’s economy which keeps revenue consistent, manages growth in the economy and fuels industrial activity”. The order also states that “tax is mandatory and not a voluntary payment or donation which one decides on one’s own”.
• The judge went on to remind Vijay of his large fanbase in the state and the influence he held over his followers. He said the actor should respect the sentiments of lakhs of fans who watch his movies by paying for the ticket. “It is only of such money that the petitioner has purchased the ‘world’s prestigious’ car for his personal usage,” said the court.
• “In the State of Tamil Nadu, cine heroes have risen as rulers of the State and therefore, the people are under the impression that they are 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,” he observed.