Neutral Citation No. - 2025:AHC:93928-DB Chief Justice's Court Case :- WRIT TAX No. - 2693 of 2025 Petitioner :- Jyoti Prakash Dubey Respondent :- State of U.P. and 3 others Counsel for Petitioner :- Rajesh Kumar Singh Counsel for Respondent :- Nimai Dass (A.C.S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner aggrieved of the recovery certificate dated 18.09.2024 issued by respondents no. 3 pertaining to recovery of road tax and penalty in respect of vehicle number U.P. 64H - 0339 for the period 01.04.2021 to 30.06.2024. 2. Submissions have been made that vehicle in question was not in use from the year 2021. He further claims that information in this regard was also given to the respondents. However, after a passage of over four years, now the recovery of road tax is sought to be enforced. 3. A perusal of the record indicates that except for producing an application without any receipt regarding informing the respondents about non use of vehicle, no material has been produced to substantiate the said aspect. 4. The sale of vehicles as scrap/non use 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 a fresh 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 :- 30.5.2025 Sazia/AHA (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SAZIA AQUIL High Court of Judicature at Allahabad