No Motor Vehicle Tax liability After Financier Took Possession: Allahabad HC

Dileep Kumar Upadhyay Vs State of Up And 3 Others (Allahabad High Court)

In Dileep Kumar Upadhyay vs. State of Uttar Pradesh & Others, the Allahabad High Court quashed a tax recovery citation issued against the petitioner for unpaid motor vehicle tax. The petitioner argued that after defaulting on a loan, his vehicle, a Tata Magic, was seized by Hinduja Leyland Finance Limited in 2013. Following the seizure, the vehicle was sold, and the petitioner no longer had possession of it. He contended that he had paid all taxes up until the vehicle was repossessed and that the

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