Court No. - 39
Case :- WRIT TAX No. - 743 of 2020 Petitioner :- Vipin Kumar Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ravindra Kumar Mishra Counsel for Respondent :- C.S.C.
Hon'ble Naheed Ara Moonis,J. Hon'ble Dinesh Pathak,J.
Heard Shri Ravindra Kumar Mishra, learned counsel for the petitioner and learned Standing Counsel representing the State.
The instant writ petition has been filed seeking the following relief:
"1. Issue a writ, order or direction in the nature of certiorari quashing the recovery proceeding initiated against the petitioner in pursuance of impugned demand notice dated 01.9.2020, which was served upon the petitioner on 30.9.2020, issued by respondent No. 2 for the realization of Tax Rs. 2,48, 820 from the petitioner.
2. Issue a writ, order or direction in the nature of mandamus directing the respondent No. 2 to decide the representation dated 09.10.2020 of the petitioner pending before him within stipulated period as fix by this Hon'ble court.
3. Issue a writ, order or direction in the nature of mandamus directing the respondents not to adopt any coercive means in pursuance of the impugned demand notice dated 01.9.2020 issued by respondent No. 2."
At the outset, learned Standing Counsel has raised a preliminary objection that as the petitioner is disputing the amount of tax in pursuance of the notice dated 01.9.2020, the petitioner has an alternative remedy to file an appeal before the Deputy Transport Commissioner under Section 18 of U.P. Motor Vehicle Taxation Act, 1997 and hence the writ petition may not be entertained.
The grievance of the petitioner is that the vehicle was damaged in an incident and it was standing and in respect of the incident the father of the petitioner has already communicated to the transport authority. Thereafter, the petitioner has moved a representation on 09.10.2017, which is still pending for consideration.
However, learned counsel for the petitioner has not controverted the facts of availability of alternative remedy.
In view of the aforesaid circumstances, the petitioner may file an appeal under Section 18 of the Act before the Deputy Transport Commissioner, who shall decide the same expeditiously strictly in accordance with law.
If the appeal is filed by the petitioner within three weeks from today, the appeal shall be treated to be filed in time.
With the aforesaid observations, the writ petition is disposed of.
Order Date :- 7.1.2021 Ishrat