Shiv Dayal Singh Vs State of U.P. (Allahabad High Court)
It is clear that once the operator/owner of the vehicle informs regarding surrender of registration certificate, a burden is cast upon the Taxation Officer to charge the tax and the additional tax only on being convinced that the vehicle is found plying as no tax can be levied in terms of Section 12(2) of the Motor Vehicles Taxation Act. Even if the argument of Sri S.C. Tripathi is accepted that in terms of Rule 22(4), the expiry of the registration comes to an end within three months unless it is extended by the Regional Transport Officer, is accepted, there cannot be any denial of the fact that the petitioner was entitled for consideration of his case under Rule 22-A in view of the pleading by him before the Taxation Officer as well as the Appellate Authority to the effect that the vehicle had become nonexistent which exercise has not been done in the present case.
Even otherwise admittedly the registration comes to an end after the expiry of 20 years, as admittedly, the vehicle was manufactured in the year 1992, the period of 20 years would expire in the year 2012 and thus no tax could have been imposed after the expiry of the said 20 years. As such the order of the Taxation Officer imposing tax for the period 01.11.2012 to 30.4.2013 amounting to Rs. 47,196/- is liable to be set aside to the extent of charging tax for the period 1.1.2013 to 30.4.2013. As regards the demand of tax amounting to Rs. 1,59,620/-for the period 01.12.2010 to 31.10.2012, the mater is remanded to the Taxation Officer to consider the grant of benefit under Rule 22-A of the Taxation Rules after making such enquiry as he may deem fit in terms of mandate of Rule 22-A. To avoid any further delays it is directed that the petitioner shall appear before the Taxation Officer along with the relevant documents in support of his contention of the vehicle having become non-existent on 06.01.2021 at 12.00 (Noon) and the Taxation Officer after conducting such enquiry as he may deem fit , shall pass fresh orders taking into account the benefit to which the petitioner is entitled under Rule 22-A of the Motor Vehicles Taxation Rules, as expeditiously as possible.
