HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1139 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J. 1. Heard Ms. Prachi Arya, learned counsel appearing on behalf of the petitioner and Ms. Deep Shikha, learned counsel appearing on behalf of the respondents. 2. There seems to be some doubt as to whether the petitioner was served with the notice before passing the demand order under Rule 18 of the U.P. Motor Vehicles Taxation Rules, 1998. 3. In light of the same, the impugned order of demand and the recovery certificate are quashed and set aside with a direction upon the authorities to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order within a period of eight weeks from date. 4. With the above directions, the writ petition is disposed of. October 17, 2025 Ashutosh Versus Counsel for Petitioner(s) : Prachi Arya, Eshan Garg Counsel for Respondent(s) : C.S.C. (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Amar Singh .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Ministry Of Transport Lko. And Others .....Respondent(s) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench