ORDER :

1. Recovery citation dated October 1, 2022 issued against the petitioner, on account of motor vehicle tax, is under challenge in the present petition.

2. The argument raised by the learned counsel for the petitioner is that he had purchased a Tata Magic (small commercial vehicle), bearing registration No. UP-90T-0839 on March 10, 2011. The same was hypothecated with M/s Hinduja Leyland Finance Limited. On account of default in repayment of loan, the vehicle was seized by the financier in the year 2013. It was thereafter sold and on November 28, 2015, a notice was received by the petitioner for payment of balance loan amount. Upto the date the petitioner was in possession of the vehicle in question, he had deposited the tax. After possession of the vehicle was taken by the financier, the liability of the tax cannot be put on the petitioner as in that case the financier will be liable to pay the tax. The aforesaid facts have been stated by the petitioner in the objections filed to the recovery citation, however, not considered. In support of the argument reliance has been placed upon judgment of Hon'ble the Supreme Court in Mahindra and Mahindra Financial Services Ltd. vs. Stat