Pending vehicle tax payable by auction purchaser: Himachal Pradesh HC

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 ...