Allahabad High Court: This writ petition was filed before a 2-Judge Bench comprising of Pankaj Mithal and Ashok Kumar, J. against the recovery where road tax with respect to a vehicle was to be recovered.
Petitioner contended that the vehicle truck had not been in use by petitioner and he had already submitted an application in order to surrender the registration of the said vehicle but even then road tax of the period after the said date was being demanded along with the penalty. Whereas respondent informed the court that no such application for surrender of registration was submitted instead the petitioner wanted cancellation of the registration for which purpose no application was filed before any competent authority. Thus without application of surrendering and canceling of registration, the registration could not have been considered to be surrendered or cancelled.
High Court was of the view that the applications submitted for surrendering registration was not in a prescribed manner. Thus, petitioner had no recourse before this Court and directed petitioner to pay entire taxes and penalty, if any. [Mohd. Abdulla v. State of U.P., Writ Tax No. 1407 of 2018, order dated 15-11-2018]