HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 5400 of 2025 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE INDRAJEET SHUKLA, J. 1. Heard Shri Abhishek Kumar Chaubey, learned counsel for the petitioner and Shri Nimai Dass, learned Additional Chief Standing Counsel for the revenue. 2. Grievance of the petitioner is, he is the original registered owner of the vehicle bearing Registration No. UP-65-ET-4653 financed by respondent no.6. Owing to default committed by the petitioner in repayment of his loan, the financer repossessed the vehicle in August 2018. Therefore, the vehicle became the property of the respondent no.6. Since the respondent no.6 became the owner of property, the said respondent is liable to pay road tax from August 2018 to 31.03.2025 whereas petitioner may be liable to pay road tax from 01.07.2017 to August 2018. 3. On the other hand, learned Additional Chief Standing Counsel would submit, fact issues are involved. At present, it is not admitted to the State respondents that the vehicle in question was respossessed by respondent no.6 in August 2018. 4. Whatever be the facts this much is clear, in view of the judgment of the Supreme Court in the case of Mahindra and Mahindra Financial Services Ltd. State of U.P. & Ors. (2022) 5 SCC 525, petitioner who is the original owner, may not be liable for road tax dues on the vehicle in question from the date of its repossession by the finance authority. 5. Unless facts are first ascertained, no conclusion may be possible to be Versus Counsel for Petitioner(s) : Abhishek Kumar Chaubey Counsel for Respondent(s) : C.S.C. Vikash Kumar Pandey .....Petitioner(s) State Of U.P. And 5 Others .....Respondent(s) drawn as to the liability to be borne by the petitioner or to the extent of the liability to be borne by the petitioner. 6. In view of facts noted above, no useful purpose may be served in keeping the present writ petition pending or calling for counter affidavit at this stage. 7. Accordingly, the present petition is disposed of with a direction, in case the petitioner files a fresh application before respondent no.4 supported by his personal affidavit and annexing thereto all relevant documents, that claim may be dealt with and decided on his own merits after affording due opportunity of hearing by respondent no.6. Petitioner undertakes to file appropriate objection within a period of three weeks from today. Respondent no.4 may conduct and concluded the proceedings in accordance with law, as expeditiously as possible, preferably within three months therefrom. Petitioner undertakes not to seek any undue or long adjournment. 8. Subject to first compliance made, for a period of three months or till the disposal of the application to be made by the petitioner, whichever is earlier, no coercive measure may be adopted against the petitioner. October 14, 2025 Prakhar WTAX No. 5400 of 2025 2 (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad