HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3832 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. At the outset, the present writ petition is confined to the recovery of road tax being made against the petitioner with respect to motor vehicle bearing registration number UP 54 T 8131. 3. The challenge to the similar recovery with respect to vehicle bearing registration number UP 54 AT 6150 involves completely different facts. It involves a different cause of action. Accordingly, the writ petition filed with respect to that vehicle, is dismissed as withdrawn with liberty to the petitioner to file a fresh petition after impleading all necessary parties. Insofar as vehicle bearing registration number UP 54 T 8131 is concerned, it is the petitioner's case that the said vehicle met with a road accident on 29.07.2022 and was rendered total loss. Arising from the dispute with the insurer, the vehicle has not been repaired, till date. Further, according to the petitioner, the vehicle is lying at the workshop. 4. In the meantime, the road tax authorities have initiated recovery against the petitioner for the period 01.12.2022 to 31.05.2026. Since the vehicle is described to have been rendered total loss and in any case it is not usable, Versus Counsel for Petitioner(s) : Sanjay Kumar Mishra Counsel for Respondent(s) : C.S.C. Vinay Pathak .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) at present, the petitioner claims that he is not liable to be charged road tax on the said vehicle for the disputed period 01.12.2022 to 31.05.2026. 4. On the other hand, learned Standing Counsel would submit that the petitioner has not surrendered the vehicle documents, in accordance with law. Therefore, at present, the tax liability has been correctly raised. 5. Having heard learned counsel for the parties and having perused the record, since the petitioner is entitled to claim benefit of remission of tax liability, if he is able to successfully establish that the vehicle has remained unusable from 01.12.2022 to 31.05.2026 and further, since that is a disputed question of fact, no useful purpose may be served in keeping this petition pending or calling for a counter-affidavit, at this stage. 6. Accordingly, without entering into the merits, this writ petition is disposed of with a direction- subject to petitioner filing fresh application before the Assistant Regional Transport Officer, Mau, supported by his personal affidavit, annexing thereto all relevant documents, within a period of two weeks from today, that application may be dealt with and decided with reference to Rule 22-A of the Motor Vehicles Taxation Rules, 1998, on its own merits, as expeditiously as possible, preferably within a period of two months. September 17, 2026 Shiv WTAX No. 3832 of 2026 2 (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Digitally signed by :- SHIV KUMAR SHARMA High Court of Judicature at Allahabad