Neutral Citation No. - 2025:AHC:108797-DB Court No. - 3 Case :- WRIT TAX No. - 3018 of 2025 Petitioner :- Sunil Gupta Respondent :- State of U.P. and Another Counsel for Petitioner :- Rudra Pratap Singh Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Submissions have been made that vehicle in question was sold off by the petitioner as scrap in the year 2021. He further claims that information in this regard was also given to the respondents. 2. 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. 3. The petitioner, it appears, has now moved an application on 02.05.2025, that also has been sent by registered post to the respondents. 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.2 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 :- 9.7.2025 K.Tiwari (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KRISHNA KANT TIWARI High Court of Judicature at Allahabad