High Court of Judicature at Allahabad
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Sanjay Kumar Saroj v. State Of U.P. & Others - WRIT TAX No. 1694 of 2006  RD-AH 19515 (17 November 2006)
Civil Misc. Writ Petition No. 1694 of 2006
Sanjay Kumar Saroj .....Petitioner
State of U.P. & others .....Respondents
Hon'ble S.Rafat Alam, J.
Hon'ble Sudhir Agarwal,J.
In the instant writ petition the petitioner has prayed for issuance of a writ of mandamus commanding the respondents to accept the amount of passenger tax worth Rs.1,55,345/- in easy instalments.
We have heard Sri R.C.Singh, learned counsel for the petitioner and the learned Standing Counsel for the State-respondents.
It is contended that since the mother of the petitioner was suffering from cancer and ultimately died on 13th September, 2005, the amount assessed against the passenger tax could not be deposited in time. He further submits that at least easy instalments may be fixed for the deposit of the assessed amount.
We do not find any force in the submission for the reason that the amount of tax is for the period from September, 2001 to 31st October, 2005. Passenger tax is realized from the passengers and, therefore, there appears to be no justification for retaining the amount of tax realized from the passengers by the petitioner for such a long time. That apart, it appears that the petitioner was plying the vehicle without there being a valid permit and the said irregularity and illegality committed by the petitioner was noticed during the surprise checking conducted by the transport authorities. Thus, for the above reason, the petitioner is not entitled to get any relief under the writ jurisdiction of this Court.
The writ petition being devoid of merit, is hereby dismissed in limine.
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