WRIT TAX No. 511 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:24170-DB Chief Justice's Court Case :- WRIT TAX No. - 511 of 2025 Petitioner :- Umesh Chandra Giri Respondent :- State of U.P. and 5 others Counsel for Petitioner :- Ulajhan Singh Bind Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner seeking quashing of the notice dated 22.10.2022 whereby a demand pertaining to road tax in relation to vehicle UP62T3996 has been raised. 2. Submissions have been made that the petitioner has transferred the vehicle on 02.05.2014 to one Mr. Siyaram Saroj for a sum of Rs. 40,000/- and that said Mr. Saroj, has subsequently sold the vehicle as scrap in the year 2016 and, therefore, the petitioner is not liable to make payment of the amount of road tax in relation to the vehicle which was transferred by the petitioner and was subsequently sold as scrap. 3. Learned Standing Counsel made submissions that the fact of transfer is sought to be evidenced by a sale letter (Annexure-2), whereas under the provisions of Section 50 of the Motor Vehicles Act, 1988, the petitioner was required to get the vehicle transferred