Panna Lal vs State Of U.P. Through Its Principal ...
2024 Latest Caselaw 16207 ALL

Allahabad High Court

Panna Lal vs State Of U.P. Through Its Principal ... on 8 May, 2024

Author: Saumitra Dayal Singh

Bench: Saumitra Dayal Singh

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


?Neutral Citation No. - 2024:AHC:82439-DB
 
Court No. - 39
 

 
Case :- WRIT TAX No. - 745 of 2024
 

 
Petitioner :- Panna Lal
 
Respondent :- State Of U.P. Through Its Principal Secretary Transport Department And 3 Others
 
Counsel for Petitioner :- Anand Kumar
 
Counsel for Respondent :- C.S.C.
 

 
Hon'ble Saumitra Dayal Singh,J.
 

Hon'ble Donadi Ramesh,J.

1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents.

2. Grievance of the petitioner is, though he was original registered owner of the Truck bearing Registration No. U.P.-63-T-1995, that vehicle had been financed from Tata Motor Finance Co. Owing to default committed by the petitioner in repayment of its loan, the said finance company repossessed the vehicle on 13.3.2013.

3. In such facts, it is the contention of the petitioner, he is not liable for road tax dues of the said vehicle since its repossession.

4. Whatever be the facts this much is 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. (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 Rs. 2,97,462/- for the period 1.6.2023 to 31.5.2023 yet, the original authority has not been approached in accordance with law and thus, that authority has yet not applied its mind.

6. 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 with a direction, in case the petitioner files a fresh application on the prescribed proforma before respondent no.2 referable to Rule 18 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.

7. Subject to first compliance made, for a period of three months or till the disposal of the application to be made by the petitioner, whichever is earlier, no coercive measure may be adopted against the petitioner.

Order Date :- 8.5.2024

Prakhar

(Donadi Ramesh, J.) (S.D. Singh, J.)