Neutral Citation No. - 2025:AHC:109797-DB Court No. - 3 Case :- WRIT TAX No. - 2602 of 2025 Petitioner :- Subhash Chandra Yadav Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Ravindra Kumar Mishra Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. This petition has been filed by the petitioner aggrieved of the recovery citation 03.09.2019 issued by respondents no. 3 pertaining to the recovery of road tax. 2. Submissions have been made that vehicle in question was sold off by the petitioner as scrap in the year 2017. He further claims that information in this regard was also given to the respondents. However, after a passage of over two years, now the recovery of road tax is sought to be enforced. 3. A perusal of the record indicates that except for an oral assertion regarding informing the respondents about the disposal of vehicle as scrap, no material has been produced to substantiate the said aspect. 4. The sale of vehicles as scrap and demand raised pertaining to the same are required to be dealt with under the provisions of Rule 22-A of the Uttar Pradesh Motor Vehicles Taxation Rules, 1998. 5. In view of above fact situation, the petitioner may appear before the respondent no. 3 along with an appropriate application under Rule 22-A of the Rules, 1998 and the authority, would deal with the said application in accordance with law. 6. With the above directions, the petition stands disposed of. Order Date :- 10.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad