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USMAN ALI & OTHERS versus ASST. REGIONAL TRANSPORT OFFICER, ADMIN./TAXATION OFF.& ORS.

High Court of Judicature at Allahabad

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Usman Ali & Others v. Asst. Regional Transport Officer, Admin./Taxation Off.& Ors. - WRIT TAX No. 707 of 2006 [2006] RD-AH 7488 (6 April 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Civil Misc. W.P. (Tax) No. 707 of 2006

Hon'ble Sushil Harkauli, J.

Hon'ble Vikram Nath, J.

Once a decision has been taken to impose certain amount of tax, the tax has to be charged by the authorities in accordance with that decision. The fact that the matter is under reconsideration at the level of the State Government can not operate as ground for not paying the tax in accordance with the earlier decision till such time, the State Government takes a different decision after reviewing the earlier decision. Whether the decision will be reviewed or not reviewed upon reconsideration is not known today. If it is reviewed, to what extent it will be reviewed is also not known today. Therefore, as of today, the petitioner do not deserve any relief.

The writ petition is misconceived and is therefore dismissed.

Dated : April 6, 2006

AM/-

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