Neutral Citation No. - 2025:AHC-LKO:47693-DB Court No. - 2 Case :- WRIT - C No. - 7735 of 2025 Petitioner :- Kamlesh Kumar Respondent :- State Of U.P. Thru. The Addl. Secy. Revenue Lko. And 6 Others Counsel for Petitioner :- Satyendra Kumar Tiwari Counsel for Respondent :- C.S.C. Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Brij Raj Singh,J. 1. Heard learned counsel for the petitioner, learned Standing Counsel, who appears for the State-respondents and perused the record. 2. This writ petition has been filed by petitioner with following main prayer: "A. a writ, an order or direction in the nature of certiorari quashing the impugned recovery citation dated 16.09.2023 passed by respondent no. 04/ Assistant Divisional Transport Officer (Administration), Amethi as well as impugned order dated 21.12.2024 passed by respondent no. 03/Sub Divisional Magistrate, Amethi by means of which the attachment of property of the petitioner has been passed in respect of Gata No. 437/0.1860 hectare and Gata No. 446/0.0790 hectare and 447mi/0.8000 hectare situated at Village-Kohra, Tehsil Amethi, District- Amethi, contained as (Annexure No. 01 & 02) in the interest of justice." 3. We have gone through the impugned orders filed as Annexure Nos.1 and 2 to the writ petition. The Annexure No.1 is the recovery citation issued on 16.09.2023 through the District Magistrate, Amethi with regard to the dues relating to Uttar Pradesh Motor Vehicles Taxation Act, 1997 of vehicle bearing registration No.UP36T0105. The Annexure No.2 is an order of attachment dated 21.12.2024 of the agricultural properties belonging to the petitioner i.e. Gata Nos.437/0.1860 hectare, 446/0.0790 hectare and 447Minjumla/0.8000 hectare situated in Village-Kohra, Tehsil Amethi, District- Amethi for recovery of taxation dues of Rs.2,81,622/-. It is not clear from the order of attachment or from the pleadings on record whether auction has taken place in pursuance of the said attachment order? 4. Learned Standing Counsel has raised preliminary objection regarding maintainability of the writ petition on the ground that there is a provision of appeal under Section 18 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 against any order passed by the Taxation Officer. 5. Learned counsel for the petitioner has pointed out that the petitioner has paid all taxes till 2017 and after that Cholamandalam Investment and Finance Company Private Limited had taken away the vehicle from the petitioner and therefore, his liability to pay tax after said date is nill. 6. The question of liability to pay tax either by the petitioner or by the aforesaid Finance Company in question is a disputed question of fact, which has to be looked into by the Taxation Officer/appellate authority under Section 18 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997. 7. The writ petition is disposed of with liberty to the petitioner to approach appropriate authority under Section 18 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 within a period of one week from today by filing an appeal and if any appeal is filed within the time as prescribed above, the respondents shall not auction the agricultural properties of the petitioner, if it has not already been auctioned. . (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 14.8.2025 Anupam S/- Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench