VINAY PATHAKversusSTATE OF U.P. AND 3 OTHERS

         HIGH COURT OF JUDICATURE AT ALLAHABAD
                      WRIT TAX No. - 3832 of 2026

Vinay Pathak
                                                              .....Petitioner(s)
                                   Versus
State Of U.P. And 3 Others
                                                            .....Respondent(s)

Counsel for Petitioner(s)                   :   Sanjay Kumar Mishra
Counsel for Respondent(s)                   :   C.S.C.

Court No. - 39
                 HON'BLE SAUMITRA DAYAL SINGH, J.
                 HON'BLE SWARUPAMA CHATURVEDI, J.

1. Heard learned counsel for the petitioner and learned Standing Counsel
for the State.


2. At the outset, the present writ petition is confined to the recovery of
road tax being made against the petitioner with respect to motor vehicle
bearing registration number UP 54 T 8131.


3. The challenge to the similar recovery with respect to vehicle bearing
registration number UP 54 AT 6150 involves completely different facts. It
involves a different cause of action. Accordingly, the writ petition filed
with respect to that vehicle, is dismissed as withdrawn with liberty to the
petitioner to file a fresh petition after impleading all necessary parties.
Insofar as vehicle bearing registration number UP 54 T 8131 is
concerned, it is the petitioner's case that the said vehicle met with a road
accident on 29.07.2022 and was rendered total loss. Arising from the
dispute with the insurer, the vehicle has not been repaired, till date.
Further, according to the petitioner, the vehicle is lying at the workshop.


4. In the meantime, the road tax authorities have initiated recovery against
the petitioner for the period 01.12.2022 to 31.05.2026. Since the vehicle is
described to have been rendered total loss and in any case it is not usable,
                                                                                              WTAX No. 3832 of 2026
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                                    at present, the petitioner claims that he is not liable to be charged road tax
                                    on the said vehicle for the disputed period 01.12.2022 to 31.05.2026.


                                    4. On the other hand, learned Standing Counsel would submit that the
                                    petitioner has not surrendered the vehicle documents, in accordance with
                                    law. Therefore, at present, the tax liability has been correctly raised.


                                    5. Having heard learned counsel for the parties and having perused the
                                    record, since the petitioner is entitled to claim benefit of remission of tax
                                    liability, if he is able to successfully establish that the vehicle has
                                    remained unusable from 01.12.2022 to 31.05.2026 and further, since that
                                    is a disputed question of fact, no useful purpose may be served in keeping
                                    this petition pending or calling for a counter-affidavit, at this stage.


                                    6. Accordingly, without entering into the merits, this writ petition is
                                    disposed of with a direction- subject to petitioner filing fresh application
                                    before the Assistant Regional Transport Officer, Mau, supported by his
                                    personal affidavit, annexing thereto all relevant documents, within a
                                    period of two weeks from today, that application may be dealt with and
                                    decided with reference to Rule 22-A of the Motor Vehicles Taxation
                                    Rules, 1998, on its own merits, as expeditiously as possible, preferably
                                    within a period of two months.
                                    September 17,
                                    2026
                                    Shiv
                                                     (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)




Digitally signed by :-
SHIV KUMAR SHARMA
High Court of Judicature at Allahabad