Court No. - 37 Case :- WRIT TAX No. - 1030 of 2010 Petitioner :- Smt. Durga Devi Respondent :- State Of U.P. & Others Petitioner Counsel :- Madan Lal Srivastava Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bharati Sapru,J.
The contention of the petitioner is that he is not liable for the
additional tax.
Prima facie, we are not satisfied. However, in case if the petitioner
deposits the entire amount and makes any representation before
respondent no.3, respondent no. 3 is directed to decide the
representation within a period of four weeks after giving
opportunity of hearing by a reasoned order in accordance to law.
In case if it is held that the petitioner is not liable for the additional
tax, the amount deposited shall be refunded to the petitioner within
a period of two weeks thereafter. In case if the petitioner deposits
the entire outstanding towards additional tax, respondent no. 3 is
directed to release the vehicle of the petitioner in case if the
vehicle has been seized only on the ground of non-deposit of
additional tax.
With the aforesaid observation, the writ petition stands disposed
of.
Order Date :- 23.7.2010
OP