Hon'ble Deepak Verma,J.
Heard learned counsel for the petitioner, learned Standing Counsel for the State and perused the record.
The writ petition is directed against the recovery citation dated 30.09.2020 issued by the Assistant Regional Transport Officer (Admin)/Taxation Officer, Mathura.
The contention is that the petitioner was owner of a vehicle No. PB-08/AR-9851, model of the year 2005. After expiry of period of ten years from the date of purchase, the concerned authority did not permit for plying the vehicle in Taj Tripendium Zone which includes Districts Mathura, Agra, Bharatpur and Firozabad. Resultantly, the vehicle owned by the petitioner remained standing for about a period of two years whereafter it was sold to a scrap dealer on 25.06.2017. The copy of the receipt for sale of vehicle is appended as Annexure "1" to the writ petition. It is then stated that the petitioner moved an application dated 22.02.2019 to the Taxation Officer/respondent for exemption of the tax from 01.07.2017 till 29.01.2019 and cancellation of the registration certificate. Rule 22-A of the U.P. Motor Vehicle Taxation Rules, 1998 has been placed before the Court to submit that the Taxation Officer has power to write off the tax or the additional tax regarding non existing vehicles, after making due enquiry as per the procedure provided under the Rule.
No enquiry, whatsoever, had been done by the Taxation Officer, according to the petitioner. However, on 10.12.2020, the Amin of the area concerned, came with a recovery certificate dated 30.09.2020 to press the recovery of road tax.
Prayer in the writ petition is to issue a direction to the respondent/Taxation Officer to consider the application moved by the petitioner for writing off the tax under Rule 22-A.
Considering the prayer in the writ petition and the provisions as contained in Rule 22-A, it is provided that the respondent shall consider the application dated 28.01.2019, moved by the petitioner along with a notary affidavit (page "20" of the paper book). The petitioner shall provide a copy of the writ petition along with a copy of this order to the Taxation Officer, i.e., respondent, within a period of two weeks from today. On the production of a copy of this order along with a copy of the writ petition, the same shall be decided within further period of four weeks. For a period of six weeks from today or till an appropriate decision is taken by the Taxation Officer, whichever is earlier, the recovery citation dated 30.09.2020 shall not be pressed against the petitioner.
The writ petition is accordingly, disposed off.
Order Date :- 22.2.2021 Nitin Verma