HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 9206 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel for petitioner and learned Standing counsel for the State-respondents. 2. This petition has been filed with the following main prayers:- " Issue a writ, order or direction, in the nature of certiorari quashing the impugned recovery certificate dated 19.07.2024 issued by the respondent no.4 for recovery of Rs.1,47,924/- with interest as a road tax. Issue a writ, order or direction, in the nature of Mandamus to take a decision about surrender of the certificate of registration applied by the petitioner." 3. It has been submitted by learned counsel for petitioner that the petitioner had taken loan from a finance company for a commercial vehicle (goods carrier) registered in the office of the RTO, Ambedkar Nagar. The petitioner had deposited tax till 31.12.2021. The vehicle of the petitioner was snatched by the finance company, namely, Shriram Transport Finance Limited Company Limited i.e. opposite party no.7 on 20.05.2022. The petitioner moved an application on the very next day i.e. 21.05.2022 to the Superintendent of Police, Gorakhpur for lodging the First Information Report against the finance company. The petitioner's vehicle was not released by the finance company and it is not in his possession and therefore, the taxation officer ordered directing recovery of tax as aforesaid should be quashed by this Court. Versus Counsel for Petitioner(s) : Rakesh Kumar Nayak Counsel for Respondent(s) : C.S.C. Mahant Kumar .....Petitioner(s) The District Magistrate Distt. Ambedkar Nagar And 6 Others .....Respondent(s) 4. Learned counsel appearing on behalf of the State-respondents, on the basis of instructions, has stated that the petitioner had submitted an application on 23.05.2023 that the finance company had taken away his vehicle on 20.05.2023 but no possession letter with regard to the taking away of the vehicle by the finance company was submitted in support of his plea. Notice was issued to the petitioner on 29.05.2023 to make available the possession letter which was not given by him. Hence, order has been passed for recovery of road tax. 5. Learned State counsel has submitted that the petitioner has remedy of filing Appeal under Section 18 of the Motor Vehicle Act. 6. Learned counsel for the petitioner has submitted that the petitioner has already filed an Appeal on 18.05.2025 against the order of Taxation Officer but no interim order has been passed. 7. The writ petition is dismissed on the ground of availability of statutory remedy. September 18, 2025 Renu/- WRIC No. 9206 of 2025 2 (Manjive Shukla,J.) (Mrs. Sangeeta Chandra,J.) Digitally signed by :- RENU AGARWAL High Court of Judicature at Allahabad, Lucknow Bench