Shiv Dayal Singh Vs State of U.P.

Last updated: 28 December 2020

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Quick Summary

This case involves Shiv Dayal Singh challenging a demand for motor vehicle tax totalling over £200,000 for his bus, which operated commercially. The petitioner argued that the bus, manufactured in 1992, was no longer fit for use and had not received a fitness certificate since 2009. The court considered the tax liability for the periods between December 2010 and April 2013.

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.

To know more in details find the attachment file

FAQ :

The main issue was the demand for motor vehicle tax from Shiv Dayal Singh for his commercial bus, and his challenge to this demand based on the vehicle's fitness.

The petitioner was asked to pay £1,59,620 for motor vehicle tax for the period 1.12.2010 to 31.10.2012, and £47,196 for the period 01.11.2012 to 30.4.2013.

The petitioner argued that his bus, manufactured in 1992, was rendered unfit for use and had not been granted a fitness certificate after 13.4.2009.

The petitioner's appeal against the initial tax demand order was dismissed by the appellate authority.

The judgement was delivered on 17th December 2020.