HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4026 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. On oral prayer, learned counsel for the petitioner is permitted to implead the Assistant Regional Transport Officer, Hathras as party respondent no. 5 during the course of the day. 2. Petitioner is aggrieved by the demand of road tax on Vehicle bearing registration No. UP86-D-9884 for the period 21.05.2026 onwards. For the prior period 01.04.2013 to 31.03.2025, the petitioner had paid the amount of road tax, under protest. 3. However, till date the petitioner has not made any application seeking remission of tax liability occasioned by the fact of the Vehicle in question sold to a scrap dealer. 4. Unless, statutory claim is made and acknowledged by the Statutory Authorities, as correct, the tax liability may not be avoided on a simple plea of the vehicle sold whether to a scrap dealer or to a third party. 5. Accordingly, without offering any interference on merits, the writ petition is disposed of with the observation, subject to the petitioner filing a proper application referable to Rule 22A of the U.P. Motor Vehicles Taxation Rules, 1998, within a period of two weeks from today supported by the personal affidavit of the petitioner annexing thereto all documents on which the petitioner may seek to rely, that application if filed before respondent no. 5, the same may be dealt and decided on its own merits as expeditiously as possible, preferably within a period of two months from the date of Versus Counsel for Petitioner(s) : Mahadevi Singh Tiwari, Nilesh Kumar Singh, Vishesh Kumar Counsel for Respondent(s) : C.S.C. Rakesh Kumar Gupta .....Petitioner(s) State Of Up And 3 Others .....Respondent(s) compliance made by the petitioner. 6. Since, the petitioner has paid the major amount, under protest the disputed demand Rs. 22871/- being presently pressed from 21.05.2026 onwards shall remain stayed during pendency of petitioner's application. October 5, 2026 Shweta WTAX No. 4026 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- SWETA YADAV High Court of Judicature at Allahabad