Finally, days after the Madras High Court ordered him to pay the entry tax, actor Vijay has paid the entire entry tax for his Rolls Royce car on Tuesday, ending the disputed game and the legal battle that he fought for nine years. Vijay has bought a Rolls Royce car from the UK in 2012. It is one of the most luxurious cars in the world and he imported the car that is nearly worth Rs 5 crore in 2012 and as per the Indian rules, an imported vehicle can be declared legitimate and can enter the country after paying the import tax and entry tax should also be paid in the respective state of the importer to register the vehicle. 

However, Vijay challenged the entry tax in the Madras High Court by quoting the verdict of the Kerala High Court which said that the entry tax can be exempted if the import tax is paid. Vijay has paid the import tax of over 1.50 crore and he had approached the Madras High Court in 2012 with a petition challenging the order to pay the entry tax. According to reports, the court has on July 17, 2012, ordered Vijay to pay 20% of the total entry tax in its interim judgment. As per the order, the actor had paid 20% of the tax on July 23, 2012, and registered his Rolls Royce.

After paying the initial tax, he has been using the vehicle, and nearly after nine years, the single-judge bench of Justice SM Subramaniam had on last month pronounced the final judgment in Vijay's petition in which he sought full relief from the entry tax. In his plea, Vijay had argued that extraordinary entry tax has been imposed on his vehicle. The special bench headed by Justice has said that the petitioner (Vijay) has imported a prestigious car from England but he didn't pay entry tax as per the provision of the act. The high court has noted that the petitioner is a reputed actor and he has to pay the tax promptly. By dismissing his petition, the court has ordered Vijay to pay the rest of the entry tax and a Rs 1 lakh fine. 

Levying the fine, which is seen as a setback for Vijay, the court has highlighted that the actors who have a huge fan base are considered real heroes. The special bench has come down hard on Vijay through its judgment and said, "People are under the impression that they are real heroes. Hence, they are not expected to be like reel heroes. The act of evading tax is considered an anti-national habit and unconstitutional. These actors are displaying themselves as the saviour of social justice on the screens but they are evading tax, which is not in consonance with the provisions of the statutes."

The verdict had disappointed Vijay as the judge has spelt objectionable comments against him in a fashion of calling him 'anti-national'. The actor has then decided to challenge the verdict in the High Court and moved his petition of appeal to seek a directive of removing objectionable comments against him and to repeal the fine of Rs 1 lakh. His petition was heard by the bench consisted of Justices Duraiswamy and Hemalatha and during the hearing, the counsel of Vijay had argued that the order from the single-judge bench has contained adverse remarks which created negative publicity for the actor. Vijay has expressed that he is ready to pay the entry tax and sought a directive to repeal the penalty of Rs 1 lakh. 

After hearing his petition, the Madras High Court bench has on July 27 stayed the order of paying a fine of Rs 1 lakh. However, the judges had directed Vijay to pay the entry tax for his Rolls Royce car and ordered the Income Tax department to issue a demand challan to the actor. Nearly two weeks after the directive, Vijay has on Tuesday paid the full entry tax and ended the disputed game with the relief of not to pay the fine and has got full authorization to use his luxurious car. In a similar case, actor Dhanush had also fought against the entry tax for his Rolls Royce car that he bought from the UK in 2015. Finally, Dhanush had last week agreed to pay the entry tax and the court had ordered him to pay the tax within 48 hours.