Allahabad High Court
Rajeev Dwivedi vs State Of U.P. & Ors. on 29 July, 2010
Bench: Rajes Kumar, Bharati Sapru
Court No. - 37 Case :- WRIT TAX No. - 1058 of 2010 Petitioner :- Rajeev Dwivedi Respondent :- State Of U.P. & Ors. Petitioner Counsel :- Vijay Kant Dwivedi Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon'ble Bharati Sapru,J.
Heard learned counsel for the petitioner and the learned standing counsel.
The contention of the petitioner is that the petitioner has purchased five trucks bearing registration no. UP 64-A 2138, UP 64-E 2238, UP 64-E 2338, UP 64-E 2438, UP 64-E 2538, UP 64-E 4038 and UP 64-E 4438, which were financed by the Tata Motors Ltd. The said vehicles have been repossessed by the finance company i.e. Tata Motors Ltd. on various dates.
The contention of the petitioner is that from the date of repossession of the petitioner's vehicles, the petitioner is not liable for the tax. On a query being made by the Court that whether any intimation regarding the repossession of the vehicles by the finance company have been given to the respondents no. 2 and 3, no reply has been given by the petitioner nor any document has been enclosed along with the petitoin to show that intimation regarding repossession of the vehicles has been given to the respondents no.2 and 3.
In view of the above, we dispose of the writ petition directing the petitioner to file a representation upon deposit of 50% of the total demand within a period of three weeks along with a certified copy of this order and the respondent no.3 is directed to dispose of the representation of the petitioner within another period of four weeks after giving an opportunity of hearing to the finance company i.e. Tata Motors Ltd. In case the petitioner deposits 50% of the total amount, the recovery proceedings for the balance amount shall remain stayed for the period of six weeks or till the disposal of the representation, whichever, is earlier. It is made clear that in case the petitioner fails to deposits 50% of the impugned demand, his represenation may not be considered.
The writ petition is disposed of as above. No costs.
Order Date :- 29.7.2010 rk