High Court dismissed this writ petition filed by vehicle owner against recovery proceedings for unpaid tax. The Court held the petitioner is liable as owner and found no ground to grant relief against recovery.
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Court No. - 3
Case :- WRIT TAX No. - 344 of 2022
Petitioner :- Devendra Bahadur Khare Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Kamlesh Kumar Tiwari,Kripa Shankar Pandey Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard learned counsel for the petitioner and the learned standing counsel.
This writ petition has been filed praying for the following relief:
"(i) issue a writ order or direction in the nature of certiorari, quashing the impugned Letter No.927(77)/PT/RECOVERY/2021 dated 25.10.2021 (Annexure No.4) send by A.R.T.O. (Admin) Jhansi to the District Revenue & Finance Officer Jhansi for recovery of Rs.60,390/ against the petitioner to this writ petition.
(ii) issue a writ order or direction in the nature of Mandamus directing to the A.R.T.O. (Admin) Jhansi to issued the recovery Tax of Vehicle No.U.P.93-T-7006 against the Suneel Kumar Jain/ Respondent No.4.
(iii) issue a writ order or direction in the nature of Mandamus directing to the A.R.T.O. (Admin) Jhansi not make the recovery of penalty against the petitioner."
Undisputedly, the petitioner is the recorded owner and operator of the vehicle bearing Registration No.UP93T7006 and, therefore, he is liable to pay tax in accordance with the provisions of the U.P. Motor Vehicles Taxation Act, 1997.
In view of the aforesaid, we do not find any good reason to grant any of the relief as sought by the petitioner. Consequently, the writ petition is dismissed.
Order Date :- 20.4.2022 NLY
Digitally signed by NAND LAL YADAV Date: 2022.04.20 17:01:29 IST Reason: Location: High Court of Judicature at Allahabad
2 issues framed by the court
Whether the petitioner can get the order for recovery of tax against him for his vehicle quashed on writ petition.
Whether the petitioner can get writ of mandamus directing A.R.T.O. to recover tax from third party instead of petitioner.
1 provisions across 1 enactments
Devendra Bahadur Khare
State Of U.P.
A.R.T.O. (Admin) Jhansi
District Revenue & Finance Officer Jhansi
Suneel Kumar Jain
Surya Prakash Kesarwani
Jayant Banerji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
