Devendra Singh v. State of U.P. and Another

Court No. - 21 Case :- WRIT TAX No. - 1236 of 2023 Petitioner :- Devendra Singh Respondent :- State of U.P. and Another Counsel for Petitioner :- Akhilesh Kumar Pandey Counsel for Respondent :- C.S.C. Hon'ble Manoj Kumar Gupta,J. Hon'ble Donadi Ramesh,J.

¶1The petitioner has assailed a notice of demand dated

01.08.2023 issued by Taxation Officer, Motor Vehicles Department, Etah (Deputy Regional Transport Officer, Etah) requiring the petitioner to pay road tax since 01.10.2018 to

30.09.2023 in a sum of Rs. 1,03,917/- failing which it would be recovered from him as arrears of land revenue.

¶2The case of the petitioner is that he had sold the vehicle on

08.11.2019 and was therefore not liable to pay road tax for the subsequent periods.

¶3Learned Standing Counsel points out that the petitioner has remedy of approaching the Taxation Officer under Rule 22-A of U.P. Motor Vehicles Taxation Rules, 1998.

¶4Rule 22-A stipulates that when owner of any vehicle informs the Taxation Officer that his vehicle has been lost, destroyed, rendered permanently incapable of use or transferred permanently out of the State or the Taxation Officer is otherwise satisfied that any vehicle is not in existence, he may after such inquiry exempt or right off the owner from payment of arrears of tax or additional tax or penalty.

¶5We thus find sufficient force in the submissions of learned Standing Counsel. Accordingly, it is left open to the petitioner to represent to the Taxation Officer about sale of his vehicle so that the inquiry as contemplated under the said provision is held and appropriate decision is taken within a period of eights weeks from the date of receipt of any representation from the petitioner.

¶6The petition stands disposed of. (Donadi Ramesh, J.) (Manoj Kumar Gupta, J.) Order Date :- 30.10.2023/Ruhi H. High Court of Judicature at Allahabad