Neutral Citation No. - 2025:AHC:144695-DB Court No. - 3 Case :- WRIT TAX No. - 3869 of 2025 Petitioner :- Jitendra Singh Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Dharmendra Pratap Singh Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard counsel appearing on behalf of the petitioner and the learned Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the action on the part of the respondents in issuing the demand notice dated March 28, 2025 and recovery citation dated April 21, 2025. 3. Upon hearing counsel appearing on behalf of the parties and perusing the record, we are of the view that this petition should be disposed of with a direction upon the petitioner to file an application under Rule 22A of the Uttar Pradesh Motor Vehicles Taxation Rules, 1998 (hereinafter referred to as "the Rules"). Such an application should be filed within a period of three weeks from date. Upon such application being filed, the authority concerned is directed to expeditiously decide the same. Till such time the application filed under Rule 22A of the Rules is decided, no coercive action shall be taken against the petitioner. 4. Accordingly, the writ petition is disposed of. Order Date :- 22.8.2025 Kuldeep (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad