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Allahabad High Court · body

2020 DIGILAW 999 (ALL)

Raj Kishor Singh v. State of U. P.

2020-07-07

PANKAJ MITHAL, YOGENDRA KUMAR SRIVASTAVA

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JUDGMENT : YOGENDRA KUMAR SRIVASTAVA, J. 1. The present petition seeks to raise a challenge to recovery proceedings initiated pursuant to a recovery certificate dated 15.09.2019 issued by the respondent no. 3 exercising powers under Section 20 of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 [the Act, 1997]. The petitioner also seeks to challenge the subsequent recovery citation dated 10.10.2019 for recovery of Rs. 1,10,880/-. 2. As per the facts pleaded in the writ petition, the petitioner is the owner of a commercial vehicle having a registration no. UP-90T-1382. It is sought to be contended that the motor vehicle in question had been handed over to the dealer from whom it has been purchased for the purpose of maintenance on account of certain defects and for the said reason the petitioner was not liable for payment of tax which is sought to be recovered from him. 3. Learned Standing Counsel appearing for the State respondents has submitted that the petitioner being the registered owner of the motor vehicle, the liability in respect of the payment of tax under the provisions of the Act, 1997 would be of the petitioner. It is further submitted that there is no material to suggest that the petitioner had applied for surrender of the vehicle at any stage and therefore he cannot escape the liability of tax. 4. The question which thus falls for consideration before us is as to whether the owner of a motor vehicle can escape the liability for payment of tax under Section 4 of the Act, 1997 by raising a plea that the vehicle was not put to use on the road, even though the certificate of registration continued to be in his name and had not been surrendered. 5. The provisions with regard to imposition of tax in the State of Uttar Pradesh on Motor Vehicles are governed in terms of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 [U.P. Act No. 21 of 1997]. 5. The provisions with regard to imposition of tax in the State of Uttar Pradesh on Motor Vehicles are governed in terms of the Uttar Pradesh Motor Vehicles Taxation Act, 1997 [U.P. Act No. 21 of 1997]. The definition of the term ‘owner’ in respect of a motor vehicle has been defined under Section 2(h) of the Act, 1997 and for ease of reference, the said provision is being extracted below: “2(h) ‘Owner’ in respect of a motor vehicle means the person whose name is entered in the certificate of registration issued in respect of such vehicle and where such vehicle is the subject of an agreement of hire-purchase or lease or hypothecation, the person in possession of the vehicle under that agreement and where any such person is a minor, the guardian of such minor.” 6. Section 4 of the Act, 1997 which provides for imposition of tax reads as follows: “4. Imposition of Tax - (1) Save as otherwise provided in this Act or the rules made thereunder, no motor vehicle other than a transport vehicle, shall be used in any public place in Uttar Pradesh unless a one-time tax at the rate applicable in respect of such motor vehicle, has been paid in respect thereof. Provided that in respect of an old motor vehicle instead of a one time tax, annual tax applicable to such motor vehicle as may be specified by the State Government by notification in the Gazette may be paid. (1-A) Save as otherwise provided in this Act or the rules made thereunder no three wheeler motor cab and goods carriage having gross vehicle weight not exceeding 3000 kilograms, shall be used in any public place in Uttar Pradesh unless yearly tax at such rate of such motor vehicle, as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof: Provided that in respect of a motor vehicle under this sub-section in lieu of yearly tax such amount of one time tax may be payable as specified by the State Government by notification in the Gazette. Provided also that from the date of commencement of the Uttar Pradesh Motor Vehicles Taxation (Amendment) Act, 2014 no motor vehicle other than a transport vehicle shall be used in any public place after the expiry of validity of registration under the Motor Vehicles Act, 1988 unless a green tax at the rate applicable to such Motor Vehicles as may be specified by notification, by the State Government has been paid in respect thereof. (2) Save as otherwise provided by or under this Act no goods carriage other than those specified in sub-section (1-A) construction equipment vehicles, specially designed vehicles, motor cab (other than three wheeler motor cab), maxi cab and public service vehicles owned or controlled by the State Transport Undertaking, shall be used in any public place in Uttar Pradesh unless a quarterly tax at the rate applicable to such motor vehicle as may be specified by the State Government by notification in the Gazette, has been paid in respect thereof. Provided that in respect a motor vehicle under this sub-section instead of quarterly tax, an yearly tax at such rate as may be specified by the State Government may be payable. (2-A) Save as otherwise provided by or under this Act no public service vehicle other than those referred in sub-section (1-A) and sub-section (2) shall be used in any public place in Uttar Pradesh unless a monthly tax at such rate as may be notified by the State Government is paid in respect thereof: Provided that in respect a motor vehicle under this sub-section instead of monthly tax, a quarterly or an yearly tax at such rate as may be notified by the State Government may be payable. (2-B) Where any reciprocal agreement relating to taxation of goods carried by road is entered into between the Government of Uttar Pradesh and any other State government or a Union Territory, the levy of tax under sub-section (1-A) or sub-section (2) shall notwithstanding anything contained in the said sub-section, be in accordance with the terms and conditions of such agreement: Provided that the tax so levied shall not exceed the tax which would otherwise been levied under the Act. (3) Where any motor vehicle other than a transport vehicle is found plying as a transport vehicle, such tax therefore as may be notified by the State Government, shall be payable. (3) Where any motor vehicle other than a transport vehicle is found plying as a transport vehicle, such tax therefore as may be notified by the State Government, shall be payable. (4) The State Government may, by notification, increase by not more than fifty percent, the rates of tax, specified in Part-B, Part-C or Part-D of the First Schedule. 7. In terms of Section 9, a time frame is provided for payment of tax and it is also provided that in case of nonpayment within the stipulated period, a penalty shall be payable. Section 9 of the Act, 1997 reads as follows: “9. Payment of tax and penalty - (1) Subject to the provisions of Section 11: (i) the tax payable under sub-section (1) of Section 4 shall be paid at the time of the registration of the vehicle under the Motor Vehicles Act, 1988: Provided that in respect of an old motor vehicle, the tax shall be payable in advance on or before the fifteenth day of January in each year. (ii) the tax payable under sub-section (1-A) of Section 4, shall be payable in advance for one year at the time of the registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of the first calendar month of the each year next following. (iii) the tax payable under sub-section (2) of Section 4 shall be payable in advance for one quarter at the time of registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of the first calendar month of the each quarter next following. (iv) (a) the tax payable under sub-section (2-A) of Section 4 shall be payable in advance for one calendar month at the time of registration of the vehicle under the Motor Vehicles Act, 1988 and thereafter on or before the fifteenth day of each calendar month next following. (b) in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit. (b) in respect of vehicles covered by temporary permit issued for the conveyance of passengers on special occasions, such as to and from fairs and religious gatherings or to carry marriage parties, tourist parties or such other reserved parties shall be paid at the time of issuance of such temporary permit. (2) When any person transfers a motor vehicle registered in his name to any other person, then without prejudice to the liability of the transfer or in this regard, the transferee shall be liable to pay the arrears of tax, additional tax and penalty, if any, in respect of the motor vehicle so transferred, due on or before the date of its transfer, as if the transferee was the owner of the said motor vehicle during the period for which such tax, additional tax or penalty is due. (3) Where the tax or additional tax I respect of a motor vehicle is not paid within the period specified in sub-section (1) in addition to the tax or the additional tax due, a penalty at such rate, as may be prescribed, shall be payable, for which the owner and the operator if any shall be jointly and severally liable. (4) In computing the amount of tax, additional tax or penalty under this Act the amount shall be rounded off to the nearest rupee, that is to say a fraction of a rupee being fifty paise or more shall be rounded off to the next higher rupee and any fraction less than fifty paise shall be ignored.” 8. Section 12 is in respect of nonuse of vehicle and refund of tax and in terms of sub-section (2) thereof, the owner of a motor vehicle, in case he does not intend to use his vehicle, is required to surrender the certificate of registration, before the date the tax is due, to the Taxation Officer of the region and upon such surrender no tax under the Act shall be payable in respect of such vehicle for each complete calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer. Section 12 of the Act, 1997, referred to above, is being extracted below: “12. Section 12 of the Act, 1997, referred to above, is being extracted below: “12. Nonuse of vehicle and refund of tax - (1) When any person who has paid the tax in respect of a transport vehicle, proves to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof such tax has been paid, has not been used for a continuous period of one month or more since the tax was last paid, he shall be entitled to a refund of an amount equal to one third of the rate of quarterly tax or one twelfth of the yearly tax, as the case may be payable in respect of such vehicle for each thirty days of such period for which such tax has been paid. Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration, the token, if any, issued in respect of the vehicle and the permit, if any, to the Taxation Officer, before the period for which such refund is claimed. Provided further that where onetime tax has been paid for a motor vehicle under sub-section (1-A) of Section 4, the amount equivalent to 1/20 for each month shall be refunded in respect of such vehicle. Provided further that where onetime tax has been paid for a motor vehicle under sub-section (1-A) of Section 4, the amount equivalent to 1/20 for each month shall be refunded in respect of such vehicle. (2) Where the operator or, as the case may be, the owner of a motor vehicle, does not intend to use his vehicle for a period of one month or more he shall, before the date the tax or additional tax, as the case may be, is due, surrender the certificate of registration, the token, if any, issued in respect of the motor vehicle and the permit, if any, to the Taxation Officer of the region where the tax or additional tax was last paid and on such surrender, no tax or additional tax under this Act shall be payable in respect of such vehicle for each complete calendar month of the period during which the vehicle remains withdrawn from use and the aforesaid documents remain surrendered with the Taxation Officer: Provided that in case such vehicle is found plying during the period when its documents as mentioned in this sub-section remain surrendered with the Taxation Officer, such owner or operator, as the case may be, shall be liable to the tax and the additional tax as if the documents were not surrendered and shall also be liable to the penalty equivalent to five-times of the tax and additional tax. (3) Where the owner of a motor vehicle in respect whereof onetime tax has been paid under this Act proves to the satisfaction of the Taxation officer in prescribed manner that such motor vehicle has not been used for a continuous period of one month or more, he shall be entitled to a refund of such tax may be specified by the State Government by Notification in the Gazette for the said period. Provided that no such refund shall be admissible, unless the certificate of registration and the token, if any, issued in respect of the vehicle are surrendered by the owner with the Taxation Officer: Provided further that the total amount of refund under this sub-section shall not exceed the onetime tax paid under this Act. (4) In calculating the amount of refund under sub-section (3) any portion of the period being less than a month shall be ignored. (4) In calculating the amount of refund under sub-section (3) any portion of the period being less than a month shall be ignored. (5) The owner of a motor vehicle other than a transport vehicle, in respect whereof one time tax has been paid under this Act shall be entitled to refund of such tax at the rates specified by the State Government by notification in the Gazette on the ground that he has, after payment of such tax, paid tax in respect of such vehicle under any enactment relating to any tax on motor vehicles in any other State or Union Territory as a consequence of such vehicle having been brought over permanently to such other State or Union Territory or that such motor vehicle has been converted into a transport vehicle or that the registration of such motor vehicle has been cancelled. (6) Where any person who has paid the tax other than onetime tax in respect of an old motor vehicle, proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax has been paid, has not been used for a continuous period of one month or more since the tax or installment was last paid, he shall be entitled to a refund of an amount equal to one-twelfth of the rate of annual tax payable in respect of such vehicle for each complete calendar month of such period for which such tax has been paid: Provided that no such refund shall be admissible unless such person has surrendered the certificate of registration and the token, if any, issued in respect of the vehicle to the Taxation Officer, before the period for which such refund is claimed. (7) An operator of a transport vehicle entitled to any refund of tax under sub-section (1), shall also be entitled to refund of such portion of the additional tax paid under Section 6 as is attributable to the period for which he is entitled to refund under sub-section (1) and the amount of such refund shall be calculated on the same principle as is laid down in the said sub-section. (8) Where the operator, or as the case may be, the owner of a motor vehicle is unable to use his motor vehicle due to an accident of the said vehicle and the certificate of registration, the token, if any, issued in respect of the said vehicle and the permit, if any, are surrendered to the Taxation Officer within a week from the date of such accident together with a copy of the first information report, such surrender shall be deemed to have been made on the date of the accident.” 9. A conjoint reading of the aforementioned statutory provisions make it clear that as per the scheme under the Act, 1997, the owner of a motor vehicle i.e. a person whose name is entered in the certificate of registration issued in respect of such vehicle would be liable for tax as per the rates applicable and no vehicle is to be used in the State without payment of tax. Further, the liability for payment of tax would continue unless the owner applies for surrender of the certificate of registration and only on such surrender, no tax under the Act shall be payable in respect of such vehicle for each complete calendar month of the period during which the vehicle remains withdrawn from use and the documents remain surrendered with the Taxation Officer. 10. The effect of failure to give prior intimation and undertaking about nonuse of the vehicle and the presumption in such case that the vehicle had been used or kept for use within the State resulting in the liability for payment of tax was considered in the case of State of Orissa and Others vs. Bijaya C. Tripathy, (2004) 7 SCC 139 and it was held that if a transport vehicle has a valid certificate of registration then it will be presumed that the vehicle is kept for use entailing the liability for payment of tax. Referring to a similar provisions under the Orissa Motor Vehicles Taxation Act, 1975, it was held as follows: “2. In order to consider the correctness of this judgment it becomes necessary to look at the relevant provisions of the Orissa Motor Vehicles Taxation Act. Section 2 (b) defines a motor vehicle as any vehicle which is mechanically propelled and adapted for use upon roads whether the power of propulsion is transmitted from an external or internal source. In order to consider the correctness of this judgment it becomes necessary to look at the relevant provisions of the Orissa Motor Vehicles Taxation Act. Section 2 (b) defines a motor vehicle as any vehicle which is mechanically propelled and adapted for use upon roads whether the power of propulsion is transmitted from an external or internal source. It is an admitted position that the respondent's vehicle is a motor vehicle within the meaning of this definition. Section 3 reads as follows: 3. Levy of tax - (1) Subject to the other provisions of this Act, there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in Schedule-I. (2) The State Government may by notification, from time to time, increase the rate of tax specified in Schedule-I: Provided that such increase shall not exceed fifty per cent of the rate specified in Schedule-I. (3) All references made in this Act to Schedule-I shall be construed as references to Schedule-I as for the time being amended in exercise of the powers conferred by this section. Explanation - An owner who keeps a transport vehicle for which the certificate of fitness and the certificate of registration are valid, or an owner who keeps any other motor vehicle, of which the certificate of registration is valid, shall, for the purpose of this Act, be presumed to keep such vehicle for use: Provided that if the Taxing Officer finds a motor vehicle having been used on any day during the period for which the registration certificate of a vehicle has been suspended or cancelled under the relevant provisions of the Motor Vehicles Act such vehicle shall be deemed to have been kept for use for the whole period without payment of tax. 4. Thus, it has to be seen that tax is levied on every motor vehicle which is “used or kept for use.” The Explanation makes it very clear that if a transport vehicle has a valid certificate of fitness and a valid certificate of registration then it will be presumed that the vehicle is kept for use. This presumption arises in respect of all motor vehicles, whether they are light motor vehicles or transport vehicles and would also include vehicles which do not have a stage carriage permit. 5. This presumption arises in respect of all motor vehicles, whether they are light motor vehicles or transport vehicles and would also include vehicles which do not have a stage carriage permit. 5. Section 4 provides that the tax is to be paid in advance by the registered owner or person having possession or control of the vehicle. 6. Section 10 which is also relevant reads as follows: 10. Prior intimation of temporary discontinuance of use of a vehicle: (1) Whenever any motor vehicle is intended not to be used for any period, the registered owner or person having possession or control thereof shall on or before the date of expiry of the term for which tax has been paid, deliver to the Taxing Officer, an undertaking duly signed and verified in the prescribed form and manner specifying the period aforesaid and the place where the motor vehicle is to be kept along with such other particulars as may be prescribed and the registration certificate, fitness certificate, permit and tax token, then current and shall from time to time by delivering, further undertakings give prior intimation to the Taxing Officer concerned of the extension, if any, of the said period and the changes, if any, of the place where the motor vehicle shall be kept: Provided that no such undertaking shall relate to a period exceeding one year at a time. (2) If at any time during the period covered by an undertaking as aforesaid the motor vehicle is found being used or is kept at a place in contravention of any such undertaking, such vehicle shall, for the purposes of this Act be deemed to have been used throughout the said period without payment of tax. (3) In the absence of any undertaking delivered under sub-section (1) every motor vehicle liable to tax under this Act shall be deemed to have been used or kept for use within the State. 7. Thus under Section 10 if a person is not intending to use a motor vehicle for any period then intimation has to be given along with an undertaking and the documents mentioned therein have to be handed over to the Taxation Officer. Sub-Section (3) makes it very clear that in the absence of any undertaking under sub-section (1) it shall be presumed that the motor vehicle has been used or kept for use within the State.” 11. Sub-Section (3) makes it very clear that in the absence of any undertaking under sub-section (1) it shall be presumed that the motor vehicle has been used or kept for use within the State.” 11. A similar view had earlier been taken in the case of State of Karnataka vs. K. Gopalakrishna Shenoy and Another, (1987) 3 SCC 655 wherein in the context of Mysore Motor Vehicles Taxation Act, 1957 it was held that the owner having a motor vehicle, in respect of which a certificate of registration is current, is bound to pay the tax even if the vehicle is incapable of being put in use. It was held that the principle underlying the Taxation Act is that every motor vehicle having a certificate of registration is to be deemed a potential user of the roads all through the time the certificate of registration is current and therefore, liable to pay tax. The relevant observations made in the judgment are as follows: “7......The resultant position that emerges is that Section 3(1) confers a right upon the State to levy a tax on all motor vehicles which are suitably designed for use on roads at prescribed rates without reference to the roadworthy condition of the vehicle or otherwise. Section 4 enjoins every registered owner or person having possession or control of the motor vehicle to pay the tax in advance. The Explanation to Section 3(1) contains a deeming provision and its effect is that as long as the certificate of registration of a motor vehicle is current it must be deemed to be a vehicle suitable for use on the roads. The Explanation to Section 3(1) contains a deeming provision and its effect is that as long as the certificate of registration of a motor vehicle is current it must be deemed to be a vehicle suitable for use on the roads. The inevitable consequence of the Explanation would be that the owner or a person having control or possession of a motor vehicle as long as the certificate of registration is current irrespective of the condition of the vehicle for use on the roads and irrespective of whether the vehicle had a certificate of fitness with concurrent validity or not.....” 8...The scheme of the Taxation Act is such that the tax due on a motor vehicle has got to be paid in terms of Section 3 at the prescribed rate and in advance and the liability to pay tax continues as long as the certificate of registration is current but if it so happens that in spite of the certificate of registration being current, the vehicle had not actually been put to use for the whole of the period or a continuous part thereof, not being less than one calendar month, the person paying the tax should apply to the prescribed authority and obtain a refund of the tax for the appropriate period after satisfying the authorities about the truth and genuineness of his claim. Sections 3 and 4 are absolute in their terms and the liability to pay the tax in advance is not dependent upon the vehicle being covered by a certificate of fitness or not. Even if the vehicle was not in a roadworthy condition and could not be put to use on the roads without the necessary repairs being carried out, the owner or person having possession or control of a vehicle is enjoined to pay the tax on the vehicle and then seek a refund. Perhaps in exceptional cases where the vehicle has met with a major accident or where it is in need of such extensive repairs that it would be impossible to put the vehicle to use or where the transport authorities themselves prohibit the use of the vehicle due to its defective condition and cancel the certificate of fitness or suspend it, the person concerned may surrender the certificate of registration and other documents like permit etc. and seek the permission of the transport authorities to waive the payment of tax on the ground that no proof of nonuser was necessary and as such payment of tax on the one hand and an automatic application for refund on the other would be a needless ritualistic formality and if the permission sought for is granted, he need not pay the tax. In all other cases the only course left open is for the person concerned to pay the tax in advance and thereafter apply to the authorities and obtain refund of tax after proving that the vehicle was not fit for use on the roads and has in fact not been made use of. The principle underlying the Taxation Act is that every motor vehicle issued a certificate of registration is to be deemed a potential user of the roads all through the time the certificate of registration is current and therefore liable to pay tax under Section 3(1) read with Section 4. If however, the vehicle had not made use of the roads because it could not be put on the roads due to repairs, even though the certificate of registration was current, the owner or person concerned has to seek for and obtain refund of the tax paid in advance after satisfying the authorities about the truth of his claim. It is not for the transport authorities to justify the demand for tax by proving that the vehicle is in a fit condition and can be put to use on the roads or that it had plied on the roads without payment of tax. It would be absolutely impossible for the State to keep monitoring all the vehicles and prove that each and every registered vehicle is in a fit condition and would be making use of the roads and is therefore liable to pay the tax. For that reason the State had made the payment of tax compulsory on every registered vehicle and that too in advance and has at the same time provided for the grant of refund of tax whenever the person paying the tax has not made use of the roads by plying the vehicle and substantiates his claim by proper proof. For that reason the State had made the payment of tax compulsory on every registered vehicle and that too in advance and has at the same time provided for the grant of refund of tax whenever the person paying the tax has not made use of the roads by plying the vehicle and substantiates his claim by proper proof. Any view to the contrary would defeat the purpose and intent of the Taxation Act and would also afford scope and opportunity for some of the persons liable to pay the tax to ply the vehicle unlawfully without payment of tax and later on justify their nonpayment by setting up a plea that the vehicle was in repair for a continuous period of over a month or the whole of a quarter, half-year or year as they choose to claim.” 12. In the facts of the present case there is no dispute that the petitioner is the registered owner of the vehicle in question and that the said registration has not been surrendered by him till date. In view of the above, the liability for the payment of tax is entirely upon the petitioner. Submission of learned counsel for the petitioner that since the vehicle has been handed over to the dealer, he is not liable for payment of tax is unacceptable inasmuch as the definition of the owner contained in Section 2(h) of the Act, 1997 clearly provides that the owner of a motor vehicle i.e. a person whose name is entered in the certificate of registration issued in respect of such vehicle would be liable for tax as per the rates applicable. The question as to whether the petitioner was in possession of the vehicle or otherwise would be immaterial and so long as the vehicle continues to be registered in his name indicating that he is a registered owner the liability on the petitioner in respect of payment of tax does not cease. 13. Moreover, the petitioner having not applied for surrender of certificate of registration, as per the scheme of the Act, 1997 the liability for payment of tax continues to be of the petitioner. 14. The scheme of the Act, 1997 creates a liability on the owner of a motor vehicle for payment of tax and also of imposition of penalty in case of default. 14. The scheme of the Act, 1997 creates a liability on the owner of a motor vehicle for payment of tax and also of imposition of penalty in case of default. The owner of the motor vehicle is thus statutorily obliged to pay the tax as long as the certificate of registration is current and in the event the owner does not intend to use his vehicle, he is required to surrender the certificate of registration and only upon such surrender having been made to the Taxation Officer the owner can make a claim that no tax is payable. 15. We may reiterate the principle underlying the Motor Vehicles Taxation Act, 1997 that every motor vehicle in respect of which a certificate of registration has been issued is to be deemed a potential user of the roads during the period when the certificate of registration is current creating a liability upon the owner to pay the tax. The nonuse of the vehicle may entitle the owner to seek a refund after proving to the satisfaction of the Taxation Officer in the prescribed manner that the motor vehicle in respect whereof the tax has been paid, had not been used, as provided for under Section 12 of the Act, 1997 subject to surrender of the certificate of registration. 16. The plea that the vehicle was not in a road worthy condition and could not be put to use on the roads without necessary repairs being carried out cannot absolve the owner or the person having possession of the vehicle from the liability to pay tax. In the event of the vehicle having not been put to use on the roads during the currency of the certificate of registration it is open to the owner of the vehicle or the person concerned to apply for refund of tax in the manner prescribed. The law does not require the Taxation Officer to justify the demand for tax by proving that the vehicle is in a fit condition and can be put to use or that it had actually been plied on the roads. The payment of tax and that too in advance on every registered vehicle has been made compulsory. The law does not require the Taxation Officer to justify the demand for tax by proving that the vehicle is in a fit condition and can be put to use or that it had actually been plied on the roads. The payment of tax and that too in advance on every registered vehicle has been made compulsory. At the same time the statute also creates a provision for grant of refund of tax whenever the person paying the tax has not made use of the road by plying the vehicle and substantiates his claim to the satisfaction of the Taxation Officer. A further provision for surrender of registration has also been made in a case where the owner of a motor vehicle does not intend to use his vehicle for a period of one month or more. 17. The payment of tax on every registered vehicle having been made compulsory as per the terms of the Act, 1997, the plea that the vehicle was in repair/maintenance cannot be a ground to evade the liability for payment of tax by the owner of the motor vehicle whose name is entered in the certificate of registration in the absence of the certificate having been surrendered as per the statutory provisions. Any other view would defeat the intent and purpose of the Taxation Act. 18. In view of the foregoing discussions, we do not find any merit in the writ petition. 19. The writ petition stands accordingly dismissed.