Allahabad High Court
VEER SINGHversusSTATE OF U.P AND 2 OTHERS
- Decided
Holding
The petition was dismissed without adjudicating the merits, and the petitioner was ordered to file a fresh application under Rule 22 of the Motor Vehicles Taxation Rules, 1998.
Summary
The petitioner Veer Singh surrendered his vehicle (Reg. No. U.P. 17 T 1076) on 27‑02‑2018 after it became unfit for use, selling it to a scrap dealer. The tax authorities nonetheless demanded road tax and a penalty for the period from 2018 onward, amounting to Rs.11,34,381. The petitioner challenged the demand, arguing that a surrendered and scrapped vehicle should not be liable to road tax. The State respondents contested this claim. The Court, without examining the merits, dismissed the petition and directed the petitioner to file a fresh application under Rule 22 of the Uttar Pradesh Motor Vehicles Taxation Rules, 1998, within two weeks, after which the matter can be decided on its merits.
Issues considered
- Whether road tax and penalty can be levied on a vehicle that has been surrendered and scrapped after 20 years of use.
Legislation cited
- Uttar Pradesh Motor Vehicles Taxation Rules — s. Rule 22 (1998)
Subjects
- road tax
- vehicle surrender
- penalty
- motor vehicles
- taxation
- writ petition
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2424 of 2026
Veer Singh
.....Petitioner(s)
Versus
State Of U.P And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Anupama Tripathi, Rakesh Kumar
Tripathi
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Heard Sri Rakesh Kumar Tripathi, learned counsel for the appellant
and the learned Standing Counsel for the State-respondents.
2. Submission is that the petitioner has surrendered vehicle bearing
registration no.U.P. 17 T 1076 rendered unfit for use after 20 years from
the date of manufacturing. Accordingly, the petitioner had surrendered the
registration documents on 27.02.2018. The vehicle itself was sold to a
scrap dealer. However, the taxation authorities imposed road tax on the
above vehicle for the period 2018 and onward. Currently, Rs.11,34,381/-
(road tax Rs.6,20,674/- + penalty Rs.5,13,707/-) is being demanded.
3. On the other hand, learned Standing Counsel disputes the assertion
made by learned counsel for the appellant.
4. In view of such facts, no useful purpose would be served in keeping the
present appeal pending and call for any counter affidavit.
5. Without entering into the merits of the case, the present petition is
disposed of with the observation - subject to the the petitioner filing a
fresh application before respondent no. 2 referable to Rule 22 of UP
WTAX No. 2424 of 2026
2
Motor Vehicles Taxation Rules 1998, within two weeks from today, that
application, may be dealt with and decided on its own merits, as
expeditiously as possible, within a period of two months from date of
such application being filed.
May 6, 2026
Bhanu
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
Digitally signed by :-
BHANU PRATAP KUSHWAHA
High Court of Judicature at Allahabad
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