HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2424 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Rakesh Kumar Tripathi, learned counsel for the appellant and the learned Standing Counsel for the State-respondents. 2. Submission is that the petitioner has surrendered vehicle bearing registration no.U.P. 17 T 1076 rendered unfit for use after 20 years from the date of manufacturing. Accordingly, the petitioner had surrendered the registration documents on 27.02.2018. The vehicle itself was sold to a scrap dealer. However, the taxation authorities imposed road tax on the above vehicle for the period 2018 and onward. Currently, Rs.11,34,381/- (road tax Rs.6,20,674/- + penalty Rs.5,13,707/-) is being demanded. 3. On the other hand, learned Standing Counsel disputes the assertion made by learned counsel for the appellant. 4. In view of such facts, no useful purpose would be served in keeping the present appeal pending and call for any counter affidavit. 5. Without entering into the merits of the case, the present petition is disposed of with the observation - subject to the the petitioner filing a fresh application before respondent no. 2 referable to Rule 22 of UP Versus Counsel for Petitioner(s) : Anupama Tripathi, Rakesh Kumar Tripathi Counsel for Respondent(s) : C.S.C. Veer Singh .....Petitioner(s) State Of U.P And 2 Others .....Respondent(s) Motor Vehicles Taxation Rules 1998, within two weeks from today, that application, may be dealt with and decided on its own merits, as expeditiously as possible, within a period of two months from date of such application being filed. May 6, 2026 Bhanu WTAX No. 2424 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- BHANU PRATAP KUSHWAHA High Court of Judicature at Allahabad