Famous music composer harris jayaraj imported an Italian luxury car called Maserati Granturismo S Coupe in 2010. He applied to register it with the local transport office to drive it in tamil Nadu. But the local transport office refused to register the vehicle on the grounds that entry tax had not been paid for the imported vehicle. Also, in 2019, the local transport department sent a notice asking for entry tax of 13 lakh 7 thousand 923 rupees.
A single judge of the high court heard a case filed by Haris Jayaraj against this notice and ordered that a fine be paid along with the entry tax. Subsequently, the tamil Nadu government sent a notice to Haris Jayaraj to pay a fine of 11 lakh 50 thousand 952 rupees. harris jayaraj filed a petition in the madras high court seeking a stay on the notice.
The case came up for hearing in a bench comprising Justices mahadevan and Mohammad Sabiq. lawyer Vijayan Subramaniam, appearing for harris Jayaraj, argued that "the entry tax for the car has already been paid. Moreover, the single judge who heard the cases related to the entry tax, while ordering only the entry tax to be paid in some cases, it was discriminatory to order him to pay only the entry tax along with the penalty."
Accepting this, the judges adjourned the hearing of the case for two weeks by imposing an interim stay on the single judge's order to pay the fine.