[2026:RJ-JP:26714-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11937/2026 URN: CW / 26401U / 2026 Ashish Mehta S/o Mehar Chand, Aged About 42 Years, Resident Of - 72, D S P Road, Ram Pura Mohalla, Fatehabad, Haryana- 125050. (Owner Of The Vehicle No. Hr-63E-8631) ----Petitioner Versus 1. State Of Rajasthan, Through The Secretary To Government, Transport Department, Parivahan Bhawan, Sehkar Marg, Jaipur, Rajasthan. 2. Commissioner Of Transport, Transport Department, Parivahan Bhawan, Sehkar Marg, Jaipur, Rajasthan. 3. District Transport Officer, Near Sadar Police Station Bhagwant Garh, Dholpur, Rajasthan. 4. Regional Transport Officer, Bharatpur - Dholpur Road, Guru Mail Colony, Dholpur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Kuldeep Singh For Respondent(s) : Mr. Sachin Singh Rathore, Mr. Tanishq Aditya Parmar & Mr. Anshuman Singh, Advocates for Mr. S.S. Naruka, AAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE MANEESH SHARMA Order 15/07/2026 1. The instant writ petition has been filed by the petitioner challenging the Challan order dated 04.07.2026 (Annexure-3) passed by the respondent No.3 and compunding letter dated 04.07.2026 vide which an amount of rs. 1,07,950/- was raised toward one time tax against the petitioner's vehicle. 2. Heard and perused the case file. [2026:RJ-JP:26714-DB] (2 of 2) [CW-11937/2026] 3. At the outset, learned counsels for the respondents object to the maintainability of the writ petition herein stating that the alternative remedy as provided under Section 14 of The Rajasthan Motar Vehicles Act, 1951, has not been availed. 4. Statutory remedy by way of an appeal under Section 14 of The Rajasthan Motar Vehicles Act, 1951 before the Appellate Authority is provided against the impugned challan and order dated 14.10.2025. Section 14 reads as under:- “14. Appeal.- (1) Any person aggrieved by an order relating to the determination of recovery of tax may within a period of thirty days from the date of such order prefer an appeal to the appellate authority appointed by the State Government in this behalf. x-x-x-x-x“ 5. In view of the aforesaid, we are not inclined to directly entertain the writ petition without the petitioner exhausting its alternate statutory remedy. 6. Accordingly, the writ petition is dismissed with liberty to the petitioner to raise all his grounds, legal and factual, before the appellate authority. 7. In the parting, in exercise of jurisdiction under Article 226 of Constitution of India, it is directed that time taken before this Court shall be excluded by the Appellate Authority while calculating limitation period to entertain the appeal under Section 14, ibid. 8. Disposed of accordingly. 9. All pending applications also stand disposed of. (MANEESH SHARMA),J (ARUN MONGA),J DEEPA/8