RAJ KISHOR Vs. STATE OF U.P.

JUDGEMENT

(1.) The present petition seeks to raise a challenge to recovery proceedings initiated pursuant to a recovery certificate dated 15.09.2019 issued by the respondent no. 3 exercising powers under Section 20 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997., the Act, 1997 The petitioner also seeks to challenge the subsequent recovery citation dated 10.10.2019 for recovery of Rs. 1,10,880/-.

(2.) As per the facts pleaded in the writ petition, the petitioner is the owner of a commercial vehicle having a registration no. UP90.T.1382. It is sought to be contended that the motor vehicle in question had been handed over to the dealer from whom it has been purchased for the purpose of maintenance on account of certain defects and for the said reason the petitioner was not liable for payment of tax which is sought to be recovered from him

(3.) Learned Standing Counsel appearing for the State respondents has submitted that the petitioner being the registered owner of the motor vehicle, the liability in respect of the payment of tax under the provisions of the Act, 1997 would be of the petitioner. It is further submitted that there is no material to suggest that the petitioner had applied for surrender of the vehicle at any stage and therefore he cannot escape the liability of tax.