SANJAY SHARMA Vs. TAXATION OFFICER MATHURA

JUDGEMENT

(1.) This writ petition under Article 226 of the Constitution has been filed for quashing of the recovery certificates dated 5.5.2001 and 6.5.2001 sent from the office of Assistant Regional Transport Officer, Mathura.

(2.) The case set up in the writ petition is that the petitioner along with his brother Vipin Sharma purchased a dumper bearing registration No. U. P. 85C-9677, which was financed by and was hypothecated to Tata Finance Limited. After partition amongst the brothers, the vehicle came in the share of the petitioner. The vehicle was stolen and an F.I.R. was lodged at P. S. Pinahat on 28.12.1998. Subsequently, the vehicle was recovered in Morena (M.P.) and was brought to the concerned police station. The petitioner applied for release of the vehicle and ultimately by the order of Civil Judge, Ambi district Morena, the vehicle was released in his favour after he submitted guarantee bond. The vehicle was actually delivered to the petitioner on 30.6.1997. The petitioner could not pay the instalment and consequently, the Finance Company seized the vehicle on 14.8.1999 and it was no longer in his possession.

(3.) The Assistant Regional Transport Officer sent a recovery certificate dated 5.5.2001 to Collector, Mathura. to recover Rs. 24,322 from the petitioner as goods tax under U. P. Motor Gadi (Mal-kar) Adhiniyam, 1964. Another recovery certificate was sent on 6.5.2001 to Collector, Mathura, to recover Rs. 18,543 from the petitioner towards arrears of tax under Section 14 of U. P. Motor Vehicles Taxation Act. 1935 for the period 1.7.1998 to 31.3.2001. The present writ petition under Article 226 of the Constitution has been filed for quashing of the aforesaid recovery certificates.