Allahabad High Court
RAM KUMARversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The Court directed the petitioner to deposit the total road tax of Rs. 2,55,000 in three installments, exempting him from recovery charges and interest, subject to timely compliance.
Summary
The petitioner, Ram Kumar, filed a writ petition under Article 226 seeking a mandamus directing the State to allow payment of road tax on his vehicle in installments, without recovery charges or compound interest, citing that the vehicle was damaged in an accident and he was facing financial hardship. The State demanded Rs. 2,52,956 plus interest for the road tax on vehicle No. UP 95 B 4058. The revenue’s standing counsel did not object to the installment payment, provided it was completed within three months. The Court ordered the petitioner to pay the total amount of Rs. 2,55,000 in three installments—Rs. 75,000 by 31‑05‑2026, and Rs. 90,000 each by 30‑06‑2026 and 31‑07‑2026—without any further recovery, interest, or charges, subject to compliance. The order also warned that any default would nullify the benefit and the petitioner would be liable for normal recoveries. The petition was therefore disposed with the specified directions.
Issues considered
- Whether the High Court can, under its extraordinary jurisdiction under Article 226, direct the State to accept installment payment of road tax and waive recovery charges and compound interest.
Subjects
- road tax
- installment payment
- mandamus
- Article 226
- recovery charges
- compound interest
- vehicle accident
- financial hardship
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2405 of 2026
Ram Kumar
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Sanjay Singh Sengar
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Sanjay Singh Sengar, learned counsel for the petitioner and Sri
Arvind Kuamr Mishra, learned Standing Counsel for the revenue.
2. At present, only prayer no. (ii) has been pressed. It reads as below :
"(ii) Issue a writ order or direction in the nature of mandamus directing
the respondent to permit the petitioner to deposit the tax amount in
installments exempting from paying recovery charges as well as
compound interest."
3. Submission is that the vehicle has met with an accident and is lying in
disuse. Thus, the petitioner is not earning any revenue from that vehicle.
Also, financial stringency has been cited.
4. The State is claiming Rs. 2,52,956/- together with interest by way of
recovery of road tax levied on vehicle bearing registration No. UP 95 B
4058. Petitioner seeks leave to pay in installments.
5. Learned Standing Counsel has no objection if the entire amount is paid up
in installments, not exceeding three months.
6. Accordingly, the present writ petition is disposed of with a direction that
the petitioner shall deposit the entire amount of road tax Rs. 2,55,000/- in
three installments. The first installment of Rs. 75,000/- shall be paid on or
before 31.05.2026 and the balance amount in two installments of Rs.
90,000/- each shall be paid on or before 30.06.2026 and 31.07.2026
WTAX No. 2405 of 2026
2
respectively.
7. Subject to above compliance, no further recoveries be made from the
petitioner inasmuch as the entire amount has been paid under the order
passed in exercise of extraordinary jurisdiction under Article 226 of the
Constitution of India and not by way of recovery.
8. In case of default committed by the petitioner towards payment of dues
towards road tax Rs. 2,55,000/-, the petitioner shall not be entitled to any
benefit of this order and shall remain exposed to recoveries together with
interest and other charges.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 5, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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