The court affirmed that the petitioner must complete legal formalities under the Motor Vehicles Act to seek passing of vehicles, emphasizing compliance with tax obligations.

JUDGMENT :

Ranjan Sharma, J.

1. Petitioner [Madan Lal], a retail Licencee, under the Excise Act, has come up, before this Court, seeking the following prayer(s):-

“(i) A writ of certiorari for quashing the impugned order 11.3.2024 Annexure P-2 issued without jurisdiction.

(ii) That this Hon’ble Court be pleased to issue stay the further proceedings pursuant to Annexure P-1 till the disposal of the petition.

(iii) That this Hon’ble Court be pleased to issue a writ of mandamus or any other appropriate writ, orders, directions, ordering and directing respondent No.4 to accept the taxes and issue the necessary order for passing the Vehicles under the Motor Vehicle Act, 1988.”

2. At the very outset, Learned Counsel for petitioner on Instructions, confines his prayer-reliefs with respect to Relief No.(iii), extracted here-in-above and the Reliefs No.(i) and (ii) are not being pressed in the instant proceedings [Statement Taken on Record].

3. Factual matrix lies in a narrow compass. Learned Counsel submits that the petitioner is owner of 09 vehicles as detailed in Annexure P-3 and due to alleged recovery of Excise Taxes Dues, the Respondent No.2 Deputy Commissioner, State Taxes & Excise Collector, Una (H.P.) has issued a communication on 11.03.2024 [Annexure P-2], restraining the petitioner from transferring ownership of vehicles registered in his name without the permission of Respondent No.2, as aforesaid.

4. Learned Counsel submits that the petitioner does not intends to transfer the ownership of aforesaid09 vehicles, in terms of communications dated 11.03.2024 [Annexure P-2], but due to misreading of this condition, the respondents deprived the petitioner of his right to seek passing of these vehicles, under Motor Vehicles Act and to ply the same. It is submitted that inaction of not permitting passing of above 9 vehicles and to ply the same thereafter has resulted in depriving the petitioner of his right to operate vehicles and to earn his livelihood, when no such condition or restrain order [qua non-passing of vehicles] existed in Impugned Order dated 11.03.2024 [Annexure P-2] and, therefore, the action of State Authorities in denying or depriving the petitioner of his right to seek passing of vehicles and to ply the vehicles is asserted to be uncalled for and arbitrary.

5. Based on prayer No.(iii) and the facts extracted here-in-above, matter was listed before this Court on 11.2.2025, when, upon hearing, the Learned State Counsel, four days’ time was granted to State Authorities to verify the facts and furnish instructions or file reply in the matter.

6. The matter was again listed on 20.2.2024, when, on the request of Learned State Counsel, the matter was adjourned for today.

7. Upon listing of this case today [21.2.2025], Learned State Counsel has furnished Instructions dated 21.2.2025 [Taken on Record] imparted by Commissioner of State Taxes and Excise, Himachal Pradesh, which read as under:-

“It is submitted that above cited matter was listed before the Hon'ble High Court on 20.02.2025 and on that day the Hon'ble Court had directed the respondent State to impart instructions in the matter on or before the next date of hearing i.e. 21.02.2025.

In this regard, it is submitted that the Petitioner Sh. Madan Lal had been granted licenses in Form L-2/L-14/L-14S under the H.P Excise Act, 2011 for retail sale of liquor in District Una for the year 2023-24. An amount of Rs. 4,04,79,375/- was outstanding against the Petitioner licensee on account of outstanding dues relating to payment of license fees. Despite several notices issued by the office of Respondent No. 2, the licensee had failed to deposit the aforesaid amount. Consequently, recovery proceedings under the H.P Land Revenue Act, 1954 had to been initiated against the licensee in accordance with section 73(2) of the H.P. Excise Act, 2011.

Subsequently, Respondent No.2 had written to the concerned Registration and Licensing Authority and the Regional Transport Officer, Una to provide the