Aditya Kumar Gupta v. State of U.P. and 7 Others

Chief Justice's Court Case :- WRIT TAX No. - 1177 of 2023 Petitioner :- Aditya Kumar Gupta Respondent :- State Of U.P. And 7 Others Counsel for Petitioner :- Vishwa Pratap Singh Counsel for Respondent :- C.S.C.,Pranjal Mehrotra Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. This writ petition has been filed seeking issuance of a writ of certiorari quashing the impugned recovery certificate dated 30.12.2022 issued by the Taxing Officer, RTO Office, Bareilly. Undisputedly, petitioner has an alternative remedy of filing an application under Rule 18 of the Motor Vehicles Taxation Rules, 1998, however, without availing the said remedy, the petition has been filed. Counsel for the petitioner submits that he is willing to avail the benefit of alternative remedy, however, his application may be dismissed holding it to be time barred and thereafter the concerned authority may be directed to entertain the application on merits and pass appropriate orders. Counsel appearing for the State has no objection to the said proposition. Accordingly, without expressing any opinion on merits of the case, the petition is disposed of permitting the petitioner to file application as provided under Rule 18 of the Motor Vehicles Taxation Rules, 1998 within three weeks from today. In the eventuality of doing so, the authority is expected to pass appropriate orders, in accordance with law, including, if any, application is filed for interim relief. Order Date :- 12.10.2023 Ravi Prakash (Ashutosh Srivastava, J.) (Pritinker Diwaker, CJ) High Court of Judicature at Allahabad