M/S Internation Cylinders Pvt. Ltd. Vs the… — Motor Accident Claims | Himachal Pradesh HC (2025)

M/S Internation Cylinders Pvt. Ltd. Vs the… — Motor Accident Claims | Himachal Pradesh HC (2025)

What the court decided

AI extract

Outcome

Permission to withdraw the petition granted, with liberty to file a fresh petition (within about 60 days) challenging the amendment to Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 vide the H.P. Motor Vehicles Taxation (Amendment) Act, 2020 and to assail the tax and penalty levied and paid; with clarification that amounts deposited for tax or fine during pendency (in furtherance to the Notification dated 8.12.2020) shall be subject to the outcome of the fresh writ petition. Petition disposed of along with pending applications, if any.

Issue for consideration

Whether the petitioner may withdraw the present writ petition with liberty to file afresh on the same cause of action, laying challenge to the amendment carried out in Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 vide the H.P. Motor Vehicles Taxation (Amendment) Act, 2020, and to assail the tax and penalty levied and paid.

Court's answer

The present petition is dismissed as withdrawn with liberty, as prayed, to file a fresh petition.

Ratio / Principle

Any amount deposited by the petitioner for payment of tax or fine during the pendency of this petition, in furtherance to the Notification dated 8.12.2020, shall be subject to the outcome of the fresh Writ Petition, if any, preferred by the petitioner within a reasonable period, stated to be about 60 days.

Detailed headnote1 paragraphs

CWP No. 16188 of 2024, M/s Internacional Cylinders Pvt. Ltd. v. State of H.P. & others (High Court of Himachal Pradesh, Shimla; decision 11.09.2025; bench: Vivek Singh Thakur and Sushil Kukreja, Judges; judgment authored orally by Vivek Singh Thakur, Judge). Learned counsel for the petitioner, under instructions, sought permission to withdraw the petition with liberty to file afresh on the same cause of action, laying challenge to the amendment carried out in Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 vide the H.P. Motor Vehicles Taxation (Amendment) Act, 2020, with further liberty to assail the tax and penalty levied by the respondents, which had been paid before and after filing of the writ petition in sequel to the order dated 27.12.2024 passed in CMP No. 25787 of 2024 (under which deposits were made subject to the final outcome of the writ petition). The prayer was not opposed by the respondents. The Court dismissed the present petition as withdrawn with liberty, as prayed, to file a fresh petition, and clarified that any amount deposited by the petitioner for payment of tax or fine during the pendency of the petition, in furtherance to the Notification dated 8.12.2020, shall be subject to the outcome of the fresh writ petition if preferred within a reasonable period, stated to be about 60 days. The petition was disposed of in those terms along with pending applications, if any. No precedent was cited or considered; no substantive issue was adjudicated.

2025:HHC:31448-DB

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No. 16188 of 2024

Date of decision: 11.9. 2025

M/s Internacional Cylinders Pvt. Ltd. ...Petitioner.

Versus State of H.P. & others. …Respondents.

Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge.

Whether approved for reporting?¹

For the Petitioner. Mr.Anshul Bansal, Senior Advocate, with Mr.Anshul Attri, Advocate.

For the Respondents : Mr.Ramakant Sharma, Additional Advocate General.

Vivek Singh Thakur, Judge (Oral)

Learned counsel for the petitioner, under instructions seeks permission to withdraw this petition with liberty to file afresh on the same

cause of action, but with laying challenge to amendment carried out in Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 vide H.P. Motor Vehicles Taxation (Amendment) Act, 2020, with further

1 Whether the reporters of the local papers may be allowed to see the Judgment? Yes

2 2025:HHC:31448-DB

CWP No. 16188 of 2024

liberty to assail tax as well as penalty levied by respondents which has been paid by the petitioner before and after filing of present Writ Petition in sequel to order dated 27.12.2024 passed in CMP No. 25787 of 2024, whereby it was ordered that amount deposited by the petitioner shall be subject to final outcome of the Writ Petition.

Prayer has not been opposed by respondents.

In view of above, present petition is dismissed as withdrawn with liberty, as prayed, to file fresh petition and also with clarification that amount if any deposited by the petitioner for payment of tax or fine during

pendency of this Petition in furtherance to the Notification dated 8.12.2020, shall be subject to outcome of fresh Writ Petition, if any, preferred by the petitioner within reasonable period to say about 60 days.

The petition is disposed of in aforesaid terms alongwith pending applications, if any.

(Vivek Singh Thakur), Judge.

(Sushil Kukreja), Judge.

11^th September, 2025 (Keshav)