Justice S M Subramaniam before whom the plea moved by Vijay Joseph camed up, without revealing that he is an actor, said “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.”

“This Court is of the considered opinion that the non-payment of Entry tax by the petitioner (Vijay), can never be appreciated and he has not respected nor responded to the lakhs and lakhs of his fans, who has paid by viewing his movies and from and out of such money, the Actor purchased the world's prestigious car for his personal usage. The reputed persons of this great Nation should realize that the money reaches them is from the poor man’s blood and from their hard-earned money and not from the sky,” Justice Subramaniam said.

However, also noting that this court is making this observation with a fond hope that the petitioner and the similarly placed citizen of this great Nation, pay their taxes in accordance with law and make our Nation proud, so as to reach the Constitutional goal of social justice, eliminate inequalities and economic status, held that the RTO office is competent to collect Entry Tax and therefore, the petitioner herein is also liable to pay the Entry Tax as per the claim made.

Based on this, the court directed actor Vijay to pay the entry tax as imposed within the next two weeks by adjusting 20% of Entry tax as ordered by this Court in the interim order dated 17.07.2012, if already paid.

“In the absence of payment of Entry tax by the petitioner within two weeks, the RTO authorities are directed to initiate all further actions by following the procedures as contemplated under the Statutes for recovery of the Entry tax from the petitioner as well as the consequential liability, if any, as per the provisions of the Act and the Rules.

The court while dismissing the plea also imposed a cost of one lakh to be paid to the Tamil Nadu Chief Minister's Covid-19 Public Relief Fund, within two weeks.

Vijay had contended that he paid the import duty to the Customs Department as levied under the Customs Act. But to register the vehicle an extraordinary entry tax has been sought to be imposed resulting in the vehicle lying idle for long and could not be plied on public roads.