Neutral Citation No. - 2025:AHC:20655-DB Chief Justice's Court Case :- WRIT TAX No. - 408 of 2025 Petitioner :- Khatai Lal Sonkar Respondent :- State of U.P. and 6 others Counsel for Petitioner :- Satyendra Kumar Jaiswal Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner aggrieved of the recovery citation 06.01.2022 and the notice dated 12.06.2024 issued by respondents no. 4 and 6 pertaining to the recovery of road tax. 2. Submissions have been made that vehicle in question was sold off by the petitioner as scrap in the year 2019. He further claims that information in this regard was also given to the respondents. However, after a passage of over five years, now the recovery of road tax is sought to be enforced. 3. A perusal of the record indicates that except for an oral assertion regarding informing the respondents about the disposal of vehicle as scrap, no material has been produced to substantiate the said aspect. 4. The petitioner, it appears, has now moved an application on 26.11.2024, that also has been sent by registered post to the respondents. 5. The sale of vehicles as scrap and demand raised pertaining to the same are required to be dealt with under the provisions of Rule 22-A of the Uttar Pradesh Motor Vehicles Taxation Rules, 1998. 6. In view of above fact situation, the petitioner may appear before the respondent no.4 along with an appropriate application under Rule 22-A of the Rules, 1998 and the authority, would deal with the said application in accordance with law. 7. With the above directions, the petition stands disposed of. Order Date :- 13.2.2025 AKShukla/AHA (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad