WRIT TAX No. 68 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:17225-DB Chief Justice's Court Case :- WRIT TAX No. - 68 of 2025 Petitioner :- Subhash Ram Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Sudhir Kumar Singh Counsel for Respondent :- C.S.C., Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved by the order dated 12.11.2024 passed by the District Magistrate, Ballia valuing vehicle of the petitioner at Rs.3,50,000/- and requiring the petitioner to deposit the said amount in terms of the provisions of Section 72(2) of the Uttar Pradesh Excise Act, 1910. 2. Submissions have been made that the vehicle in question has been valued at exaggerated value, inasmuch as, on account of fact that the vehicle has remained under attachment, the value of the vehicle stands reduced. 3. Counsel for the respondents was required to complete his instructions on the aspect of valuation. 4. Instructions have been produced, inter alia, indicating that the vehicle in question was purchased on 23.01.2020 at Rs. 6,09,681/- and the District Magistrate, before passing the order, directed the Assistant Regional Ro