Authority: Uttarakhand High Court (Hon'ble Manoj Kumar Tiwari, J.)

Order Date: 07.08.2026

Case Overview

  • Petitioner: Montfort School, Haridwar, owned a bus idle since 2020.
  • Respondents: District Magistrate, Haridwar and others; Taxation Officer, Transport Department, Roorkee.
  • The Taxation Officer demanded Rs 1,36,732 tax and Rs 1,02,982 penalty, total Rs 2,39,714, via recovery citation dated 14.07.2026 issued by Tehsildar, Roorkee.
  • Petitioner challenged the recovery citation through writ petition WPMS/2403/2026.
  • State counsel submitted that the petitioner has a statutory remedy to appeal under Section 18 of the Motor Vehicles Taxation Reforms Act, 2003.

Final Outcome

  • The writ petition is disposed; petitioner is permitted to file an appeal under the said provision.
  • No coercive action shall be taken against the petitioner for a period of two weeks from the order date.
  • If the petitioner fails to file the appeal within the two‑week period, the competent authority may proceed with recovery actions.

Topics: Taxation, Judicial Relief, Education Institution