Honble Sudhir Agarwal, J.—Aggrieved by recovery certificate dated 30.9.2007 issued by Taxation Officer, Mahrajganj for recovering a sum of Rs. 5,50,349/- from the petitioner towards passenger tax/additional tax and penalty for the period 1.1.2005 to 30.9.2007 and 1.3.2004 to 30.9.2007 in respect to vehicle No. UHX 0328 (Bus), the petitioner has come up in this writ petition under Article 226 of the Constitution of India seeking a writ of certiorari for quashing the said recovery certificate. He has also sought a writ of mandamus, commanding the respondents to decide his application dated 16.12.2007 for recalling the ex parte order.

2. The petitioner is owner of a bus bearing the aforesaid number which was granted a permanent stage carriage permit on route "Khanuwa-Nautanwa-Thunthibari via Bhagwanpur", which was valid from 24.5.2000 to 23.5.2005. It is said that the vehicle completed 20 years of age on 25.3.2005 and, therefore, the petitioner sold it to a Kabari on 1.4.2005 and intimated about the said sale to Assistant Regional Transport Officer, Mahrajganj the same day through registered post but the receipt issued by the postal department has been misplaced. The Taxation