Neutral Citation No. - 2025:AHC:24170-DB Chief Justice's Court Case :- WRIT TAX No. - 511 of 2025 Petitioner :- Umesh Chandra Giri Respondent :- State of U.P. and 5 others Counsel for Petitioner :- Ulajhan Singh Bind 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 seeking quashing of the notice dated 22.10.2022 whereby a demand pertaining to road tax in relation to vehicle UP62T3996 has been raised. 2. Submissions have been made that the petitioner has transferred the vehicle on 02.05.2014 to one Mr. Siyaram Saroj for a sum of Rs. 40,000/- and that said Mr. Saroj, has subsequently sold the vehicle as scrap in the year 2016 and, therefore, the petitioner is not liable to make payment of the amount of road tax in relation to the vehicle which was transferred by the petitioner and was subsequently sold as scrap. 3. Learned Standing Counsel made submissions that the fact of transfer is sought to be evidenced by a sale letter (Annexure-2), whereas under the provisions of Section 50 of the Motor Vehicles Act, 1988, the petitioner was required to get the vehicle transferred in the name of the purchaser and till such time that the vehicle remains registered in the name of the petitioner, the liability is that of the petitioner. 4. Further submissions have been made that there is no proof of the vehicle having been sold as scrap and, therefore, the said aspect also cannot be countenanced. 5. We have considered the submissions made by learned counsel for the parties and have perused the material available on record. 6. A bare perusal of the petition would reveal that the claim of the petitioner pertaining to sale of the vehicle to one Mr. Saroj and his subsequently selling the same as scrap, is only evidenced by sale letter and the representation made by the petitioner to the respondents. No other material is available on record to substantiate the submissions sought to be made pertaining to the status of the vehicle. 7. It is settled legal position that till such time that the vehicle on transfer is registered in the name of the purchaser, the liability continues with that of the registered owner of the vehicle and, therefore, claim made by the petitioner in the present petition cannot be countenanced. 8. There is no substance in the petition, the same is, therefore, dismissed. Order Date :- 19.2.2025 AHA/Sazia (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- AFZAL HUSAIN ABBASI High Court of Judicature at Allahabad