WRIT TAX No. 2463 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:92338-DB Chief Justice's Court Case :- WRIT TAX No. - 2463 of 2025 Petitioner :- Ajay Gupta Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Ashish Goyal Counsel for Respondent :- S.C. Manoj Kumar Kushwaha Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the recovery certificate dated 21.04.2025 issued by the respondents in relation to the road tax of the vehicle in question. 2. Submission has been made that the petitioner had purchased a vehicle with the aid and assistance from Finance Company and after some time, possession of the vehicle in question was taken by the said finance company and, therefore, the petitioner is not liable to pay the tax. 3. Learned counsel for the respondents submitted that in view of the judgement of Hon'ble Supreme Court in Mahindra and Mahindra Financial Services Ltd. v. State of U.P. and others : (2022) 5 SCC 525, though the liability in case the vehicle has been seized by the Finance Company would be that of the Finance Company, however, the said aspect has to be determined by the competent authority and for that pu