eng
competition

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created Jul 28th 2020, 11:34 by pankajsrivastava


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Court No. 29
Case WRIT TAX No. ­ 365 of 2020
Petitioner Raj Kishor Singh
Respondent State Of U.P. And 5 Others
Counsel for Petitioner Manish Dwivedi
Counsel for Respondent C.S.C.
Hon'ble Pankaj Mithal,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
(Per Dr. Yogendra Kumar Srivastava,J.)
1. The present petition seeks to raise a challenge to
recovery proceedings initiated pursuant to a recovery
certificate dated 15.09.2019 issued by the respondent no.
3 exercising powers under Section 20 of the Uttar Pradesh
Motor Vehicles Taxation Act, 19971. The petitioner also
seeks to challenge the subsequent recovery citation dated
10.10.2019 for recovery of Rs. 1,10,880/­.
2. As per the facts pleaded in the writ petition, the
petitioner is the owner of a commercial vehicle having a
registration no. UP90.T.1382. It is sought to be contended
that the motor vehicle in question had been handed over
to the dealer from whom it has been purchased for the
purpose of maintenance on account of certain defects and
for the said reason the petitioner was not liable for
payment of tax which is sought to be recovered from him
3. Learned Standing Counsel appearing for the State
respondents has submitted that the petitioner being the
registered owner of the motor vehicle, the liability in
respect of the payment of tax under the provisions of the
Act, 1997 would be of the petitioner. It is further submitted that there is no material to suggest that the
petitioner had applied for surrender of the vehicle at any
stage and therefore he cannot escape the liability of tax.
4. The question which thus falls for consideration
before us is as to whether the owner of a motor vehicle
can escape the liability for payment of tax under Section 4
of the Act, 1997 by raising a plea that the vehicle was not
put to use on the road, even though the certificate of
registration continued to be in his name and had not been
surrendered.
5. The provisions with regard to imposition of tax in
the State of Uttar Pradesh on motor vehicles are governed
in terms of the Uttar Pradesh Motor Vehicles Taxation Act,
1997 [U.P. Act No. 21 of 1997]. The definition of the term
'owner' in respect of a motor vehicle has been defined
under Section 2 (h) of the Act, 1997 and for ease of
reference, the said provision is being extracted below
 

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