Harish Chandra Kushwaha v. State of U.P. and 3 Others

Chief Justice's Court Case :- WRIT TAX No. - 1153 of 2023 Petitioner :- Harish Chandra Kushwaha Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Prem Shankar Kushwaha,Archana Singh Counsel for Respondent :- C.S.C. Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.

¶1Heard Shri S. P. Yadav, learned counsel for the petitioner and Shri Nimai Das, learned Addl. Chief Standing Counsel for the State of U.P. representing the State-respondents.

¶2The instant writ petition has been filed for quashing the recovery certificate dated 30.05.2022 issued by the respondent No. 4 i.e. Tehsildar-Meja, District-Prayagraj, whereby and whereunder a sum of Rs. 2,39,382/-+ others is sought to be recovered as arrears of road tax imposed by the respondent No. 2.

¶3It is the case of the writ petitioner that he is the owner of a Tata Magic bearing registration No. UP-70-CT-1181. The permit of the vehicle was valid up to 31.08.2011. The vehicle in question since

31.08.2011 is not being plied as Taxi. This fact of non plying of the vehicle has been intimated to the respondent No. 3 vide application dated 04.09.2023. It is contended that once the vehicle in question is not being plied, it cannot be subjected to road tax and as such, the recovery certificate issued against the petitioner is unwarranted.

¶4Shri Nimai Das, learned Addl. Chief Standing Counsel, submits that the petitioner can seek exemption from imposition of road tax on the ground of non use of the vehicle in question under Rule 22 of the U.P. Motor Vehicles Taxation Rules, 1998.

¶5We have heard the respective counsels and have perused the record.

¶6In our opinion, no useful purpose shall be served by keeping the writ petition pending and dispose of the same by requiring the petitioner to approach the Taxation Officer under Rule 22 of the U.P. Motor Vehicles Taxation Rules, 1998 by moving an appropriate application prescribed under the Rules clearly setting forth his claim for exemption from the Road Tax within two weeks from today. In the eventuality of the petitioner approaching the Taxation Officer within the time allowed, the Taxation Officer is expected to consider and pass appropriate orders deciding the claim expeditiously preferably within three weeks from the date of receipt of the application along with certified copy of the order of this Court. Till two months from today or till decision on the application of the petitioner under Rule 22 by the Taxation Officer whichever is earlier, the impugned recovery of Rs.2,39,382/-+ others from the petitioner shall not be given effect to and shall remain stayed. Order Date :- 17.10.2023 Deepak/ (Ashutosh Srivastava,J.) (Pritinker Diwaker,CJ.) High Court of Judicature at Allahabad