Neutral Citation No. - 2023:AHC:210711-DB

Court No. - 39

Case :- WRIT TAX No. - 982 of 2023

Petitioner :- Shiv Chand Yadav

Respondent :- State Of U.P. And 2 Others

Counsel for Petitioner :- Jagadish Prasad Yadav

Counsel for Respondent :- C.S.C.

Hon'ble Saumitra Dayal Singh,J.

Hon'ble Shiv Shanker Prasad,J.

1. Heard Mr. Chandrajeet, Advocate holding brief of Mr.

Jagadish Prasad Yadav, learned counsel for the petitioner and

Mr. Nimai Das, learned Additional Chief Standing Counsel and

Mr. Ankur Agarwal, learned Standing Counsel for the State-

respondents.

2. Grievance of the petitioner, though he was original

registered owner of the vehicle bearing Registration No. U.P.-

50-F-3866, that vehicle had been financed from respondent

no.3. Owing to default committed by the petitioner in

repayment of its Loan, respondent no.3 repossessed the said

vehicle on 20th February, 2018.

3. In such facts, it is the contention of the petitioner, he is not

liable for road tax dues of the said vehicle from 1st October,

2018 onwards. As to the present status of the vehicle, it is

contended the same had been auctioned and destroyed.

4. Whatever be the facts, with respect to the sale and

destruction of the vehicle, this is much clear, in view of the

judgment of the Supreme Court in the case of Mahindra and

Mahindra Financial Services Ltd. State of U.P. & Ors.

reported in (2022) 5 SCC 525, the petitioner who is the

original owner, may not be liable for road tax dues on the

vehicle in question from the date of its repossession by the

finance authority.

5. At present, the tax liability appears to be for the period 1st

October, 2018 onwards.

6. At present, the original authority has not been approached

in accordance with law and thus, that authority has yet not

applied its mind.

7. In view of facts noted above, no useful purpose may be

served by keeping the present writ petition pending or calling

for counter affidavit, this petition is disposed of, in case the

petitioner files a fresh application on the prescribed proforma

before respondent no.2 referable to Rule18 of the U.P. Motor

Vehicles Taxation Rules, 1998, within a period of two weeks

from today, along with a certified copy of this order, that

application shall be dealt with strictly in accordance with law,

as expeditiously as possible, preferably within three months

therefrom.

8. Subject to first compliance made, for a period of three

months or till the disposal of the application made by the

petitioner or whichever is earlier, no coercive measure may

be adopted against the petitioner.

(Shiv Shanker Prasad, J.) (Saumitra Dayal Singh, J.)

Order Date :- 2.11.2023

Sushil/-

Digitally signed by :-

SUSHIL KUMAR SINGH

High Court of Judicature at Allahabad