( 2025:HHC:5742-DB ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. CWP No. 4781 of 2021 Decided on: 12th March, 2025 Narender Kumar .......Petitioner versus State of H.P. and others ...Respondents Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. The Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 No. For the petitioner: Mr. Vishal Bindra, Advocate. For the respondents: Mr. Anup Rattan, A.G. with Ms. Sharmila Patial, Addl. A.G., Mr. Sushant Keprate, Addl. A.G. and Mr. Raj Negi, Dy. A.G for respondents No.1 to 3. Mr. Ashwani Kaundal, Advocate for respondent No.4. Tarlok Singh Chauhan, Judge (Oral) The instant petition has been filed for grant of the following relief:- “i. That in view of the above peculiar facts and circumstances of the case, all the aforementioned impugned notices i.e. Annexure P-3, P-4, P-7 & P-8 qua the tax recovery of the vehicle, bearing registration no. HP-01B-0240, issued against the Petitioner by the Respondent No 2 & 3 may very kindly be directed to withdrawn, quashed and set aside in the interest of law and justice.” 1 Whether the reporters of Local Papers may be allowed to see the judgment? Yes. ( 2025:HHC:5742-DB ) 2 2. A perusal of the notices of recovery against which the petitioner is aggrieved would go to show that such recoveries are sought to be effected only on the basis of audit objections. What is more surprising is that even the nature of the amount to be recovered, has not been specified in such notices. 3. It is only from the documents appended with the petition that we can gather that such amount is allegedly to be due and payable from the petitioner towards the passenger tax or goods tax. 4. Be that as it may. It is more than settled that no recoveries can be effected solely on the basis of audit objections. It is for the authority concerned to specify the audit objections and merely because it has not been able to satisfy the audit authorities, is no ground to further fastened the liability of penalty upon the petitioner. 5. In the given facts and circumstances, the instant petition is allowed and the impugned notices Annexures P-3, P- 4, P-7 and P-8 qua the tax recovery of vehicle bearing registration No.HP-01B-0240 against the petitioner, are set aside. However, this order shall not come in the way of the respondents, in case they choose to initiate fresh proceedings against the petitioner, but the same would only be done after ( 2025:HHC:5742-DB ) 3 satisfying itself with regard to legality, propriety and correctness of the audit objections. 6. With the above observations, the writ petition stands disposed of, so also the pending applications, if any. ( Tarlok Singh Chauhan ) Judge March12, 2025 ( Sushil Kukreja ) (naveen) Judge