Tirupati Wellness Pvt. Ltd. Vs the State of… — Motor Accident Claims | Himachal Pradesh HC (2025)

Tirupati Wellness Pvt. Ltd. Vs the State of… — Motor Accident Claims | Himachal Pradesh HC (2025)

What the court decided

AI extract

Outcome

Permission to withdraw the petition, with liberty to file a fresh petition challenging the amendment in Section 3 of the H.P. Motor Vehicles Taxation Act, 1977 and the tax/penalty paid; deposits made during pendency to remain subject to the outcome of the fresh petition if filed within about 60 days; petition disposed of along with pending applications, if any.

Issue for consideration

Whether the petitioner may be permitted to withdraw CWP No. 16208 of 2024 with liberty to file a fresh petition on the same cause of action, challenging 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 assailing the tax and penalty already paid.

Court's answer

The petition is dismissed as withdrawn with liberty, as prayed, to file a fresh petition on the same cause of action challenging the 2020 amendment to Section 3 and the tax and penalty levied and paid.

Ratio / Principle

Any amount 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 the outcome of a fresh Writ Petition if preferred within a reasonable period of about 60 days.

Detailed headnote1 paragraphs

Motor Vehicles Taxation — Withdrawal with liberty — Petitioner sought leave to withdraw CWP No. 16208 of 2024 with liberty to file a fresh petition challenging the amendment in Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 effected by the H.P. Motor Vehicles Taxation (Amendment) Act, 2020, and to assail the tax and penalty paid before and after filing of the writ petition, pursuant to order dated 27.12.2024 in CMP No. 25758 of 2024. Prayer not opposed. Petition dismissed as withdrawn with liberty to file a fresh petition within about 60 days; deposits made during pendency towards tax or fine in furtherance to the Notification dated 8.12.2020 to remain subject to the outcome of the fresh petition.

2025:HHC:31448-DB

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

CWP No. 16208 of 2024

Date of decision: 11.9. 2025

Tirupati Wellness 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. 16208 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. 25758 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)