2023 (3) TMI 1399 - HC - Indian Laws

Seeking permission to pay the tax amount of Rs. 6, 00, 360/- in easy installments - HELD THAT - The petitioner is directed to pay the tax amount in six installments. The first installment of Rs. 1, 00, 360/- shall be paid on or before 30 April 2023. The balance amount may be deposited by the petitioner in five equal installments of Rs. 1, 00, 000/- each payable on or before 31th May 2023 30th June 2023 31th July 2023 31st August 2023 and 30th September 2023 respectively. In so far as the penalty of Rs. 5, 37, 516/- is concerned it is open to the petitioner to file an appeal under Section 18 of U.P. Motor Vehicle Taxation Act 1997 before the appropriate authority.

Summary

Issues involved:
The petitioner seeks permission to pay tax amount in installments and also wishes to appeal against a penalty imposed.

Regarding payment of tax in installments:
The petitioner requested to pay tax amount of Rs. 6,00,360/- in easy installments. The Standing Counsel for the State-respondents had no objection to accepting the amount in installments. The petitioner was directed to pay the tax amount in six installments. The first installment of Rs. 1,00,360/- was to be paid by 30 April 2023, with the balance to be deposited in five equal installments of Rs. 1,00,000/- each by specific dates up to September 30, 2023.

Regarding appeal against penalty:
The Standing Counsel mentioned that the petitioner could appeal against the penalty of Rs. 5,37,516/- under Section 18 of U.P. Motor Vehicle Taxation Act, 1997 before the appropriate authority. It was emphasized that after payment of the first installment, the petitioner's vehicle would be released. However, failure to deposit any installment on time would allow the respondents to proceed in accordance with the law.

Conclusion:
The writ petition was disposed of with the direction for the petitioner to pay the tax amount in installments and the option to appeal the penalty. No costs were awarded in this judgment.