Arjun Chand vs State Of Uttarakhand And Others

Pankaj Purohit, J

Heard learned counsel for the parties.

By means of this writ petition, petitioner has challenged the recovery order dated 18.07.2024 (Annexure No.1), whereby, a recovery of road tax amounting to Rs.34,468/- along with penalty of Rs.27,274/-, total Rs.61,742/- was directed to be made from the petitioner.

The facts of the case as submitted by learned counsel for the petitioner are that the petitioner had purchased a vehicle i.e. Maruti Suzuki Alto No.UK 05 TA 3105 after taking a loan from respondent No.4-Mahindra and Mahindra Finance Company Ltd. in the year 2019.But, it appears that when the petitioner failed to pay the installment to the respondent No.4, respondent No.4 had forcibly taken the possession of the said vehicle from the petitioner on 28.01.2022. Now, since then the vehicle is not in the possession of the petitioner, therefore, the recovery of the road tax and penalty is bad in law and cannot be made from the petitioner.

Learned State Counsel however raised a preliminary objection saying that against the impugned order dated 18.07.2024 passed under Section 4(2) of the Uttarakhand Motor Vehicle Taxation Reforms Act 2003 (hereinafter to be referred to as ‘the Act 2003’), the appeal would lie before the Transport Commissioner under Section 18 of the Act, 2003 within a period of 30 days from the date of order. Section 18 of the Act 2003 is quoted herein below:-

“18. Appeal.-(1) Any person aggrieved by an order of the Taxation Officer made under section 4, and section 12 may, within thirty days from the date of receipt of such order, prefer an appeal to the appellate authority. (2) The Appellate Authority may, after giving the appellant an opportunity of being heard pass such orders as it thinks fit.

(3) Every order made by the Appellate Authority in an appeal under sub-section (1) shall be final.”

From perusal of the aforesaid provision of the Act 2003, there is no manner of doubt in the mind of this Court that the impugned order dated 18.07.2024 is appealable and the petitioner can very well maintain an appeal against the said order before the Transport Commissioner.

Accordingly, the writ petition is disposed of. The Petitioner is relegated to file an appeal before the Transport Commissioner under Section 18 of the Act 2003 within a period of 15 days and the Transport Commissioner shall consider the case of the petitioner in the appeal sympathetically thereafter in accordance with law. However, till the petitioner files an appeal, the recovery shall not be made from him. If petitioner fails to file such an appeal within 15 days, he shall not be entitled to take the benefit of this order.

Pending application, if any, stands disposed of.