( 1 ) RECOVERY proceedings have been initiated through Recovery Certificate issued by the Regional Transport Officer concerned against the two petitioners for recovering Additional Tax leviable under Section 6 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 (hereinafter referred to as the new Taxation Act) and the rules framed thereunder known as U. P. Motor Vehicles Taxation Rules, 1998 published in the U. P. Gazette dated 10-11-1998 (hereinafter referred to as the rules ). Apart from questions of facts raised by the petitioners, the recovery proceedings have been challenged on the ground that there is no provision in the New Taxation Act so as to conferring right on Opposite Parties to demand or levy or require payment of Additional Tax on motor vehicles even if those are plying in the State without a valid permit under the Motor Vehicles Act (hereinafter referred to as the central Motor Vehicles Act ). Reliance has been placed on the Division Bench Decision in H. C. Misra v. State of U. P. , 2000 All LJ 2627.

( 2 ) SRI Sanjai Kumar Om in Writ Petition No. 12118 of 2001, Sri A. N. Tripathi in Writ Petition No. 12502 of 2001 and Sri Vishnu Pratap, Standing Counsel have been

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