Neutral Citation No. - 2025:AHC:26148-DB Chief Justice's Court Case :- WRIT TAX No. - 292 of 2025 Petitioner :- Munnu Singh @ Mannu Singh Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Pushpendra Singh, Muktesh Kumar Singh Counsel for Respondent :- S.C., Manoj Kumar Kushwaha, Ramesh Kumar Shukla, Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. The petition has been filed inter alia seeking to question the recovery notices dated 26.07.2019 & 17.08.2021 issued by Regional Transport Officer, Transport Department, Banda. 2. Submissions have been made that the vehicle in question was taken away by the Finance Company in the year 2014 and, therefore, there is no question of the petitioner making payment of the amount of road tax after the vehicle was re-possessed by the Finance Company in terms of the law laid down by the Hon'ble Supreme Court in Mahindra and Mahindra Financial Services Ltd. v. State of U.P. and others : (2022) 5 SCC 525. 3. Learned counsel appearing for the respondents has produced instructions inter alia indicating that the vehicle was never re- possessed by the respondents and the same has always been in the custody/possession of the petitioner and an attempt has been made to mislead the Court by shifting liability to pay road tax. 4. In view of the above fact situation, counsel for the petitioner seeks withdrawal of the writ petition. The same is, therefore, dismissed as withdrawn. Order Date :- 24.2.2025 Sandeep/Pkb (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad