Arif Khan Vs State of H.P. & ors. (Himachal Pradesh High Court)
Himachal Pradesh High Court held that pending tax in respect of vehicles purchased in auction is to be paid by the auction purchaser. Also held that there is no equity in taxation law and law would prevail in case of conflict between law and equity.
Facts- The petitioner being successful bidder purchased certain vehicle. The sale was confirmed and possession was handed over to the petitioner pursuant to possession certificate dated 27.10.2023 and sale certificate dated 2.11.2023.
The petitioner thereafter applied for transfer of the registration in his name but was informed that the tax in respect of the vehicles purchased by him was pending for the period w.e.f. 1.4.2015 to 31.12.2023 and unless the taxes are cleared by the petitioner, the registration certificates of those vehicles could not be transferred in the name of the petitioner, hence the instant petition.
Conclusion- Held that it is more than settled that there is no equity in taxation law and further more equity would only come into play in case there is no law operating in the field. Here, there is already law operating in the field and therefore, equity has to yield before law. For, it is well settled that whenever conflict is between the law and equity, law would prevail. In view of aforesaid discussions and for the reasons stated hereinabove, we find no merit in the instant petition and the same is accordingly dismissed.
