Shiv Dayal Singh Vs State of U.P.

Last updated: 28 December 2020

Court :
Allahabad High Court

Brief :
Heard Sri Sandeep Kumar, learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned counsel for the State-respondents.

Citation :
Writ Tax No. 764 of 2014

Allahabad High Court
Shiv Dayal Singh vs State Of U.P. And 2 Others on 17 December, 2020
Bench: Pankaj Bhatia

HIGH COURT OF JUDICATURE AT ALLAHABAD

RESERVED 0N 23.11.2020
DELIVERED 0N 17.12.2020
Court No. - 38

Case :- WRIT TAX No. - 764 of 2014

Petitioner :- Shiv Dayal Singh
Respondent :- State Of U.P. And 2 Others
Counsel for Petitioner :- Sandeep Kumar, Rahul Kumar Tiwari
Counsel for Respondent :- C.S.C.,Raghav Nayar,S.C.

Hon'ble Pankaj Bhatia,J.

Heard Sri Sandeep Kumar, learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned counsel for the State-respondents.

The present petition has been filed challenging the order dated 11.2.2014, passed by the respondent no. 3, whereby the petitioner was called upon to pay the amount of Rs. 1,59,620/- as motor vehicles tax for the period 1.12.2010 to 31.10.2012 and an amount of motor vehicles tax of Rs. 47,196/- for the period 01.11.2012 to 30.4.2013 as well as the appellate order dated 29.8.2014 whereby the appeal filed by the petitioner against the order dated 11.2.2014 was dismissed by the appellate authority.

The counsel for the petitioner argues that the petitioner was the owner of Bus Vehicle No. U.P.-75-8907 manufactured in the year 1992 and was plying the vehicle for commercial purposes. He further argues that as the vehicle was rendered unfit after plying for more than 15 years as no fitness certificate was granted to the petitioner after 13.4.2009 in respect of the vehicle in question.

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