Neutral Citation No. - 2025:AHC-LKO:49018-DB Court No. - 2 Case :- WRIT TAX No. - 780 of 2025 Petitioner :- Anil Kumar Shukla Respondent :- The State Of U.P. Thru. Prin. Secy. Transport Deptt. Lko. And 4 Others Counsel for Petitioner :- Praveen Shukla 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 tax has been filed by petitioner with following main prayer: "a) Issue a writ, order or direction in the nature of Certiorari quashing the Recovery Certificate dated 26.10.2023 sum of Rs. 2, 49,942/- (As contained in Annexure No. 1) issued against the Petitioner; b) Issue a writ, order or direction in the nature of Mandamus directing Respondent No. 3 (ARTO, Pratapgarh) to consider and decide the Petitioner's representation (As contained in Annexure No.6) accordance with law for relaxation/waiver of road tax for the period from 25.05.2015 till date, during which the vehicle has remained in police custody; c) Issue a writ, order or direction quashing any further coercive proceedings initiated by Respondents No. 2 and 5 on the basis of the impugned Recovery Certificate; 3. It has been submitted by learned counsel for the petitioner that petitioner's vehicle bearing registration No.UP72T6486 has been seized and has remained standing in Police Station Unchahar, District Raebareli since 25.05.2015 in Case Crime Nos.187 of 2015 and 486 of 2015 registered at the said police station. The petitioner was initially issued a notice regarding road tax and penalty due upon him by the A.R.T.O., Pratapgarh acting as Taxation Officer to which the petitioner submitted a detailed reply saying that his vehicle is standing at Police Station Unchahar, Raebareli since May, 2015 praying for waiver/relaxation of road tax dues pertaining to the said vehicle. Instead of taking an appropriate decision in the matter, A.R.T.O., Pratapgarh has issued a letter dated 20.12.2023 to the Police Station Unchahar seeking current status of the detention of the aforesaid vehicle as mentioned in the application of the petitioner since the petitioner has not derived any income or commercial benefit from the said vehicle, which is under detention and in the custody of the police authority, there is no question of tax being levied upon him. 4. Learned counsel for the petitioner has referred Section 12 of the U.P. Motor Vehicles Taxation Act, 1997, which provides for the contingency regarding non use of vehicle and the refund of tax, if any, paid thereon. The use of the vehicle is prerequisite for imposing tax. In the case of the petitioner, no final order has been served upon the petitioner only a notice has been served to which he has replied and thereafter recovery certificate has been issued on which the Tehsil authority has issued impugned recovery citation. 5. Learned Standing Counsel has placed before this Court instructions dated 14.08.2025 sent by Shri V.K. Singh, Assistant Road Transport Officer (Administration), Pratapgarh, which mentions the same facts regarding notice being sent on 08.06.2023 and the application being submitted by the petitioner for waiver of tax. It also states that the verification from Police Station Unchahar, Raebareli was sought on 20.12.2023 through registered post, a copy of said letter seeking verification dated 20.12.2023 was also served upon the petitioner, which the petitioner has filed in this writ petition. However, order relating to imposition of tax has nevertheless been issued without such verification as is evident from perusal of the said instructions. 6. In case, there is any order issued by the respondent i.e. Motor Vehicle Taxation Officer imposing recovery on the petitioner, a copy of the same shall be provided to the petitioner within a week from today. The petitioner is given a liberty to challenge such order under Section 18 of the U.P. Motor Vehicles Taxation Act, 1997 before the appellate authority. The appellate authority shall take into account the fact that the petitioner has not been served any copy of the final order passed by the Motor Vehicle Taxation Officer imposing tax/penalty on the petitioner till the date of its actual receipt by him and condone the delay, if any, found in filing appeal. The petitioner shall file an appeal within one week from receipt of copy of final order passed by the Motor Vehicle Taxation Act. His application for condonation of delay shall be considered by the appellate authority in light of the observations made herein-above and an appropriate order shall be passed within two weeks from the date of appeal is preferred before him. 7. For the period of six weeks, recovery citation dated 26.10.2023 shall be kept in abeyance. 8. With the aforesaid observations, the writ petition is disposed of. (Brij Raj Singh,J.) (Sangeeta Chandra,J.) Order Date :- 21.8.2025 Anupam S/- Digitally signed by :- ANUPAM SINGH PATEL High Court of Judicature at Allahabad, Lucknow Bench