2025:HHC:31448-DB IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 16199 of 2024 Date of decision: 11.9 . 2025 Tirupati Life Sciences Pvt. Ltd. ...Petitioner. Versus State of H.P. & others. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Sushil Kukreja, Judge. Whether approved for reporting?1 For the Petitioner. Mr.Anshul Bansal, Senior Advocate, with Mr.Anshul Attri, Advocate. For the Respondents: Mr.Ramakant Sharma, Additional Advocate General. Vivek Singh Thakur, Judge (Oral) Learned counsel for the petitioner, under instructions seeks permission to withdraw this petition with liberty to file afresh on the same cause of action, but with laying challenge to amendment carried out in Section 3 of the Himachal Pradesh Motor Vehicles Taxation Act, 1977 vide H.P. Motor Vehicles Taxation (Amendment) Act, 2020, with further 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes 2 2025:HHC:31448-DB CWP No. 16199 of 2024 liberty to assail tax as well as penalty levied by respondents which has been paid by the petitioner before and after filing of present Writ Petition in sequel to order dated 27.12.2024 passed in CMP No. 25777 of 2024, whereby it was ordered that amount deposited by the petitioner shall be subject to final outcome of the Writ Petition. 2. Prayer has not been opposed by respondents. 3. In view of above, present petition is dismissed as withdrawn with liberty, as prayed, to file fresh petition and also with clarification that amount if any deposited by the petitioner for payment of tax or fine during pendency of this Petition in furtherance to the Notification dated 8.12.2020, shall be subject to outcome of fresh Writ Petition, if any, preferred by the petitioner within reasonable period to say about 60 days. 4. The petition is disposed of in aforesaid terms alongwith pending applications, if any. (Vivek Singh Thakur), Judge. (Sushil Kukreja), Judge. 11th September, 2025 (Keshav)