Shakeel Ahmad vs District Magistrate And Another

Pankaj Purohit, J

By means of this writ petition, the petitioner has challenged the order dated 31.05.2023 issued by respondent no.2-Assistant Regional Transport Officer, Administration, Udham Singh Nagar, whereby the said Officer wrote a letter to the District Magistrate, Udham Singh Nagar to initiate recovery of a sum of ₹2,42,014/- by way of arrears of land revenue towards road tax liability of the petitioner.

It is contention of learned counsel for the petitioner that the petitioner is owner of a Truck No.UK06- CA-6555. The said truck got burnt accidentally on 18.09.2019 and the information of the said incident was forwarded to the Police Station-Sitarganj on 20.09.2019 and to the General Insurance Company Ltd. Rampura, Kashipur, Udham Singh Nagar.

Thus, in the background of the aforesaid facts it is contended by learned counsel for the petitioner that since the truck was not plied on the road w.e.f., 18.09.2019 and therefore the tax liability assessed by the respondent upon the petitioner is totally incorrect and cannot sustain.

Learned counsel for the State raised a preliminary objection in view of the provision under Section 18 of the Uttarakhand Motor Vehicle Taxation Reforms Act, 2003, that the petitioner can file an Appeal within 30 days' from the date of the order passed by the R.T.O. before the Transport Commissioner.

Section 18 of the aforesaid Act is quoted hereinbelow:-

"Appeal

18.(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."

I have perused the provision as cited by learned State counsel. There is no manner of doubt in the mind of this Court that a statutory appeal is provided against the order dated 31.05.2023, passed by respondent no.2-Assistant Regional Transport Officer, Administration, Udham Singh Nagar.

Due to availability of statutory remedy to the petitioner, this Court is not inclined to interfere in the matter; however in the factual background of this case this Court feels it proper that petitioner may file an appeal before the Transport Commissioner under Section 18 of the aforesaid Act within a period of 15 days' from today on or before 23.05.2026. Till the period of 15 days only, no recovery shall be made from the petitioner.

The writ petition is accordingly disposed of finally.

Let a certified copy of this order be supplied to the learned counsel for the parties, today itself, on payment of usual charges.