HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 1240 of 2025 (M/S) Mohd. Rafi ….....Petitioner Versus State of Uttarakhand and others .….Respondents Present:- Mr. Mohd. Umar, Advocate for the petitioner. Mr. M.S. Bisht, Brief Holder for the State. Hon’ble Ravindra Maithani, J. (Oral) The challenge in this petition is made to the recovery of motor vehicles tax. 2. Heard learned counsel for the parties and perused the record. 3. Learned counsel for the petitioner would submit that the petitioner’s vehicle met with an accident in the year 2007; since thereafter, it was not in use; suddenly a recovery has been issued against the petitioner without any notice; the petitioner had submitted an application to the Transport Officer, Haldwani, District Nainital, but he was not given any order itself; no hearing was done. 4. On 01.05.2025, this Court had required the learned State Counsel to get instructions as to when was the order with regard to recovery of tax passed? Who passed it? And, as to whether any opportunity of hearing was given to the petitioner or not? 5. Learned State Counsel would submit that there is no such record with the Department. He would submit that on 2 05.04.2025, the petitioner had given an application to the Transport Officer, Haldwani for exemption from payment of tax/penalty, but only 25% of the penalty has been relaxed. Learned State Counsel would submit that under Section 12(9) of the Uttarakhand Motor Vehicles Taxation (Reforms) Act, 2003 (“the Act”), such applications are decided. 6. Section 12(9) of the Act reads as under:- “12. Non-use of vehicle and refund of tax (Applicable Under Sec. 4, 5 and 6 equally) – ......................................................................................... ......................................................................................... ........................................................................................ (9) In case of non use of any motor vehicle due to any accident or due to detainment under any act on an application presented before the competent authority within prescribed time period along with sufficient evidence, the non use of the vehicle can be accepted for a period of complete calendar month by the competent authorities, who after through investigation may accept the non use of vehicle and the liability of tax to the limit mentioned below:- (i) upto Rs. 5,000.00 Transport Tax Officer-(having jurisdiction) (ii) above Rs. 5,000.00 Assistant Regional Transport Officer and upto Rs. 15,000.00 (having jurisdiction) (iii) above Rs. 15,000.00 Regional Transport Officer (having and upto Rs. 15,000.00 jurisdiction) (iv) above Rs. 30,000.00 Deputy Transport Commissioner(Tax) nominated by the Transport Commissioner Provided that due to the strike of state employees or such other unavoidable circumstances, where vehicle owner having no fault of his own, is unable to deposit the tax within the specified time limits for which penalty is livable on him. Only the Transport 3 Commissioner is competent to rescind such penalty after through investigation.” (Emphasis supplied) 7. Learned counsel for the petitioner would submit that no investigation was done in the matter; on the application seeking exemption from payment of tax, straightway recovery citation has been issued by the Transport Authority. 8. The instructions, as received by the learned State Counsel, have been placed for perusal of the Court. The instructions are made part of the record. In with regard to the Court’s query, the instructions read as follows:- “2. Whether any opportunity of hearing has been provided to the petitioner before issuance of Recovery Certificate. Regarding to the query it is to be submitted here that no such record has been found in the office that the petitioner has contacted and submitted an application regarding surrender the documents of the petitioner’s vehicle under section 12(9) of Uttarakhand Motor Vehicle Taxation (Reforms) Act-2003 and rule 22Ka(1) of Uttarakhand Motor Vehicle Taxation (Reforms) Rules-2003. It is relevant to mention here that an application for write-off the tax was submitted before the Assistant Regional Officer (Administration) by the petitioner on dated 16.04.2025. The Assistant Regional Transport Officer (Administration) Haldwani on receipt of the application found no any significant reason/document to write-off the tax and considered for waiver of 25 percent of the penalty due on the vehicle for non-payment of tax on the medical grounds of the petitioner. It is also submitted that if the petitioner was not satisfied with the above decision of the Assistant Regional Transport Officer (Administration), he had the right to file an appeal under Section 18 of the Uttarakhand Motor Vehicle Taxation (Reforms) Act-2003. However, instead of doing so, he has file this writ petition. 4 (3) Whether any order has been passed before issuance of Recovery Certificate. Regarding this it is submitted here that no any order has been passed due to the lack of any application, submitted by the petitioner, within the stipulated time period u/s 12(9) of Uttarakhand Motor Vehicle Taxation (Reforms) Act-2003 (as Amended), and Uttarakhand Motor Vehicle Taxation (Reforms) Rules-2003 (As Amended).” 9. Section 12(9) of the Act gives a procedure as to how such application for non-use of motor vehicle is to be dealt with. It has not been dealt with as such in the instant matter. Therefore, the writ petition may be disposed of with the direction to the respondent authorities to take a fresh decision on the application dated 05.04.2025 filed by the petitioner, in accordance with Section 12(9) of the Act. 10. Accordingly, the writ petition is disposed of with a direction to the respondent authorities to take a fresh decision on the application dated 05.04.2025 filed by the petitioner for exemption from payment of tax in accordance with the provisions of the Act. Such decision may be taken within a period of four weeks from today, after affording an opportunity of hearing to the petitioner. Till such decision is taken, the recovery proceedings shall remain in abeyance. (Ravindra Maithani, J) 08.05.2025 Avneet/