9911796707
TMI Blog2014 (1) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Standing Counsel for the State-respondents. Petitioner before this Court seeks quashing of the order of the Taxation Officer, Kanpur/Passenger Tax Officer dated 28th December, 2005 as well as the order passed by the appellate authority i.e. Deputy Transport Commissioner (Passenger Tax), U.P. dated 14th March, 2013 under the Uttar Pradesh Motor Vehicle Taxation Act, 1997 (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order impugned dated 14th March, 2013 has rejected the appeal so filed by the petitioner after recoding that for surrender of the vehicle, in case of non-use of the same is provided for under Section 12 (I) of Act, 1997. For the purpose, it is mandatorily required that the application for such surrender must accompany the registration certificate, token, permit etc. Unless such conditions are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o information in the surrender application qua the lost/stolen. No first information report lodged in that regard has been disclosed even in this petition in respect of the theft of the permit. Even otherwise, this Court may record that the appellate authority has provided that under Section 12 (6) of Act, 1997, it is still open to the assessee to seek refund of the tax provided the conditions me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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