WRIT TAX No. 2479 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:1734-DB Chief Justice's Court Case :- WRIT TAX No. - 2479 of 2024 Petitioner :- Shubham Sharma Respondent :- State of U.P. and 4 others Counsel for Petitioner :- Avinash Pandey, Raj Kumar Singh Counsel for Respondent :- C.S.C. Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the demand notice dated 21.02.2023 for recovery of Rs. 1,25,994/- issued by respondent No. 4. 2. Submissions have been made that vehicle in question, which was purchased by the petitioner after obtaining loan from the finance company, was seized by the finance company for non payment of installments and the same continues with the said finance company and, therefore, in terms of judgment of Hon’ble Supreme Court in Mahindra and Mahindra Financial Services Ltd. Vs. State of U.P. & Others : (2022) 5 SCC 525, the petitioner is not liable to make payment of the amount demanded. 3. A perusal of the record indicates that though averments regarding the vehicle with the finance company have been made, however, no material is available on record to indicate the said status. 4. Hon’ble Sup