Ravindra Kumar v. State of U.P. and 7 Others

Court No. - 21 Case :- WRIT TAX No. - 1232 of 2023 Petitioner :- Ravindra Kumar Respondent :- State Of U.P. And 7 Others Counsel for Petitioner :- Satyendra Kumar Jaiswal Counsel for Respondent :- CSC Hon'ble Manoj Kumar Gupta,J. Hon'ble Donadi Ramesh,J.

¶1The petitioner has prayed for quashing of recovery notice dated

30.9.2023 for a sum of Rs. 71,632/- towards taxes under the Uttar Pradesh Motor Vehicles Taxation Act, 1997 along with penalty of Rs. 46,117/-.

¶2The petitioner has prayed that he may be allowed to pay the tax amount of Rs. 71,632/- in easy installments.

¶3Learned Standing Counsel has no objection in accepting the tax amount in easy installments. However, he submits that the petitioner may prefer appeal against the penalty.

¶4Accordingly, the petitioner is directed to pay the tax amount in three equal installments. The first installment will become due and payable by 30th November, 2023 and the next installment would fall due on expiry of two months i.e. on 30th January, 2024 and so on.

¶5In so far as the penalty of Rs. 46,117/- is concerned, it is open to the petitioner to file an appeal under Section 18 of U.P. Motor Vehicle Taxation Act, 1997 before the appropriate authority.

¶6After payment of the first installment within the time as stated above, the vehicle of the petitioner be released forthwith.

¶7In case, the petitioner deposits the amount in installments as stated above, no recovery shall be made against the petitioner.

¶8Failure to deposit any installment within time as stated above will leave it open to the respondents to proceed in accordance with law.

¶9With the aforesaid observations, the writ petition stands disposed of. No costs. (Donadi Ramesh, J.) (Manoj Kumar Gupta, J.) Order Date :- 16.11.2023 Noman High Court of Judicature at Allahabad