High Court of Judicature at Allahabad
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Nawab Shah v. Collector Pilibhit & Others - WRIT TAX No. 546 of 2006  RD-AH 6650 (27 March 2006)
Hon'ble Sushil Harkauli, J.
Hon'ble Vikram Nath, J.
The tax liability is sought to be recovered from the petitioner, who is the hirer of a truck, which has been financed by the respondent no. 4. The liability has been imposed under the Motor Vehicles Taxation Act. The fixation of the liability of the assessment is not sought to be challenged but only the consequential order, that is, the recovery has been sought to be quashed, which can not be done legally.
It would be anomalous situation if the assessment is allowed to stand and merely the recovery is quashed.
Further the recovery is sought to be challenged on the ground that frequently the financier takes away the vehicle due to non-payment of installments and later on returns the vehicle. This has been mentioned in Annexure 1, which is an application by the petitioner to the Assistant, R.T.O, Pilibhit. No specific dates are mentioned as to when the vehicle was taken away and when it was returned. The prayer in the said application is that the truck of the petitioner should be got returned or in the alternative the taxes should be recovered from the financier.
This application totally ignores the provisions of Section 9 of the Motor Vehicles Taxation Act read with the Rules 61 of the Central Motor Vehicles Rules framed under the Motor Vehicles Act, 1988.
In view of the above reasons, we decline to interfere in this writ petition. Writ petition is dismissed.
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