High Court of Judicature at Allahabad
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Veer Pal Singh v. State Of U.P. & Others - WRIT TAX No. 1507 of 2006  RD-AH 17049 (27 September 2006)
Hon'ble R.K. Agrawal, J.
Hon'ble Vikram Nath, J.
The contention of the petitioner is that he has sold the Vehicle No. DEG 5237 on 15th December, 2000 to a kabadi. All the necessary information was given to the A.R.T.O., Mathura on 21.12.2000. He is, therefore, not liable to pay any tax after the date of the same. Recovery proceedings have initiated. The petitioner has already filed his objections on 18th August, 2006 before the Taxation Officer, Motor Vehicle Department, Mathura, respondent no. 3, a copy of which has been filed as Annexure 6 to the writ petition and is said to be still pending.
We have heard the learned counsel for the parties and have perused the averments made in the writ petition and its Annexures.
Taking into consideration the entire facts and circumstances of the case, the writ petition is disposed of with the direction to the respondent no. 3 to pass appropriate orders in accordance with law on the petitioner's objections dated 18th August, 2006 within a period of one month from the date a certified copy of this order along with copy of the said objections are filed before him.
For a period of six weeks or till the objection is decided, whichever is earlier, the recovery proceedings impugned shall be kept in abeyance and shall abide by the order which may be passed by the respondent no. 3 on the petitioner's objections. The writ petition is disposed of with the aforesaid observations.
It is made clear that this Court has not adjudicated the case on merits.
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