High Court of Judicature at Allahabad
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Krishna Kumar Singh v. State Of U.P. & Others - WRIT TAX No. 1223 of 2006  RD-AH 13493 (17 August 2006)
Hon'ble R.K. Agrawal, J.
Hon'ble Vikram Nath, J.
Supplementary affidavit filed today may be kept on record.
We have heard Shri Bishram Tiwari, learned counsel for the petitioner and learned Standing Counsel, who represents the respondents. We have also perused the averments made in the writ petition, supplementary affidavit and also Annexures filed along with it.
By means of the present writ petition, the petitioner has challenged the demand of the amount of difference in tax, which has been paid by the petitioner as per the Schedule to the Uttar Pradesh Motor Vehicle Taxation Act, 1997 as applicable. On account of the some administrative instructions, the tax as per the Schedule, was not being realised, however, the Government has directed to realise the amount of tax as per the Schedule applicable. The validity of the Schedule is not in question in the present petition, and therefore, we do not find any merit in the writ petition. The liability of the petitioner to pay the tax as per the rates applicable is very much there and it cannot be avoided on any ground. The grievance of the petitioner further is that tax is being realised from the petitioner only while other similarly situated operators have been left. It goes without saying that the State shall ensure that the due taxes are recovered from each and every operators in accordance with the Schedule applicable.
The writ petition being misconceived is dismissed.
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