HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 2405 of 2026 Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Sri Sanjay Singh Sengar, learned counsel for the petitioner and Sri Arvind Kuamr Mishra, learned Standing Counsel for the revenue. 2. At present, only prayer no. (ii) has been pressed. It reads as below : "(ii) Issue a writ order or direction in the nature of mandamus directing the respondent to permit the petitioner to deposit the tax amount in installments exempting from paying recovery charges as well as compound interest." 3. Submission is that the vehicle has met with an accident and is lying in disuse. Thus, the petitioner is not earning any revenue from that vehicle. Also, financial stringency has been cited. 4. The State is claiming Rs. 2,52,956/- together with interest by way of recovery of road tax levied on vehicle bearing registration No. UP 95 B 4058. Petitioner seeks leave to pay in installments. 5. Learned Standing Counsel has no objection if the entire amount is paid up in installments, not exceeding three months. 6. Accordingly, the present writ petition is disposed of with a direction that the petitioner shall deposit the entire amount of road tax Rs. 2,55,000/- in three installments. The first installment of Rs. 75,000/- shall be paid on or before 31.05.2026 and the balance amount in two installments of Rs. 90,000/- each shall be paid on or before 30.06.2026 and 31.07.2026 Versus Counsel for Petitioner(s) : Sanjay Singh Sengar Counsel for Respondent(s) : C.S.C. Ram Kumar .....Petitioner(s) State Of U.P. And 2 Others .....Respondent(s) respectively. 7. Subject to above compliance, no further recoveries be made from the petitioner inasmuch as the entire amount has been paid under the order passed in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India and not by way of recovery. 8. In case of default committed by the petitioner towards payment of dues towards road tax Rs. 2,55,000/-, the petitioner shall not be entitled to any benefit of this order and shall remain exposed to recoveries together with interest and other charges. May 5, 2026 Abhilash WTAX No. 2405 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- ABHILASH SINGH High Court of Judicature at Allahabad