High Court of Judicature at Allahabad
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Upma Shukla v. State Of U.P. & Others - WRIT TAX No. - 1512 of 2007  RD-AH 17252 (31 October 2007)
HIGH COURT OF JUDICATURE AT ALLAHABAD
Writ Petition (Tax) No. 1512 of 2007
Hon'ble Sushil Harkauli, J.
Hon'ble Rakesh Sharma, J.
The petitioner is saying on affidavit that he surrendered the certificate of the allegedly damaged vehicle by sending the same to the authority under 'certificate of posting' on 30.9.2007.
Considering the unreliability of this kind of U.P.C., we are not inclined to rely upon this kind of evidence for restraining realisation of the tax on that basis. The petitioner may now follow the procedure provided by the Act and Rules for cessation of his liability.
The recovery vide notice dated 6.10.2007 (Annexure 5 to this writ petition) will remain stayed provided the petitioner deposits the entire amount demanded in eight equal quarterly instalments, the first instalment to be deposited by 31st December 2007.
In case of default in depositing any of the instalments, the stay order will stand automatically vacated and the recovery may proceed.
The writ petition is disposed of as above.
Dated : October 31, 2007
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