# Raj Kumar Singh v. State of U.P. & Ors

- **Citation:** (2021) 1 ILRA 698
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2020-12-14
- **Case number:** Writ Tax No. 664 of 2020
- **Bench:** Surya Prakash Kesarwani, Dr. Yogendra Kumar Srivastava
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/raj-kumar-singh-v-state-of-u-p-ors-46119
- **Pages:** 5

## Headnote

(A) Civil Law - Motor Vehicle Act, 1988:
Section 48 - Central Motor Vehicle Rules,
1 All. Raj Kumar Singh Vs. State of U.P. & Ors.
699
1989:
Rule
58,
59
-
No
Objection
Certificate - Change in residence

A conjoint reading of the provisions indicates
that an application by the owner o a motor
vehicle for issuance of a No Objection Certificate
(NOC) under Section 48 is to be made in the
prescribed Form-28 and the said endorsement
of grant or refusal of No Objection Certificate is
valid for use before the Registration Authority
on whom it is issued. In The present case, the
NOC having been issued on the Registering
Authority at Gorakhpur, the same would be valid
for use only before the Registering Authority
mentioned in the endorsement made under Part
III of Form i.e., the Registering Authority,
Gorakhpur and as per the relevant Rules, the
same cannot be held to be valid for use before
any other Registering Authority. Therefore,
under these circumstances, the petitioner my
either apply for correction of the NOC issued by
the Registering Authority or make an application
for issuance of a fresh registration certificate-
containing an endorsement showing that it is
valid for use before the Registering Authority at
Deoria. (para 8-11)

Writ Petition Rejected. (E-8)

## Text

698 INDIAN LAW REPORTS ALLAHABAD SERIES
pay the amount through internet banking
and on payment, the designated committee
shall issue a discharge certificate in
electronic form within 30 days of the
payment and production of proof. SubSection 6 and Sub-Section 7 of Section 127
provides
for
withdrawal
or
deemed
withdrawal of Appeal, Revision, Reference
or Writs relating to the matter in question.
Section 129 provides for certain immunities
to the declarant. Section 130 prohibits
payment through input tax credit account,
refunds and to take input tax credit of the
amount deposited under the Scheme.
Section 131 provides for removal of
doubts. Section 134 provides for removal
of difficulties. Section 132 empowers the
Central Government to make Rules by
notification to carry out the provisions of
the Scheme. Section 133 empowers the
Central Board of Indirect Taxes to issue
orders,
instructions
etc.
Section
135
provides for protection to the Officers.

25. Thus, perusal of the provisions of
the Scheme briefly noted above, shows that
the Scheme is a complete Code in itself.
In substance, it is a scheme for recovery of
duty/indirect tax to unlock the frozen assets
and recover the tax arrears at a discounted
amount. Thus, "Sabka Vishwas Scheme",
although a beneficial scheme for a
declarant, is statutory in nature which has
been enacted with the object and purpose to
minimise the litigation and to realise the
arrears of tax by way of settlement at
discounted amount in an expeditious
manner. In other words the scheme is a step
towards the settlement of outstanding
disputed tax liability.

26. The discussion made in the
foregoing paragraphs leaves no manner of
doubt that the petitioner/declarant could
avail benefit of the "Sabka Vishwas
Scheme" only in accordance with the
provisions
of
the
Scheme.
Section
125(1)(h) of the Act 2019/"Sabka Vishwas
Scheme" has specifically excluded persons
seeking to make declarations with respect
to excisable goods set forth in the Fourth
Schedule to the Central Excise Act, 1944.
Undisputedly, S.K.O. is an excisable goods
set forth in the Fourth Schedule to the Act,
1944. The petitioner was not eligible to
make a declaration under the "Sabka
Vishwas Scheme" with respect to "S.K.O.".
Therefore,
non
acceptance
of
the
declaration of the petitioner by the
respondents does not suffer from any
manifest error of law.

27. For all the reasons aforestated, we
do not find any merit in this writ petition.
Consequently, the Writ Petition fails and is
hereby dismissed.
----------
(2021)01ILR A698
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 14.12.2020

BEFORE

THE HON'BLE SURYA PRAKASH
KESARWANI, J.
THE HON'BLE DR. YOGENDRA KUMAR
SRIVASTAVA, J.

Writ Tax No. 664 of 2020

Raj Kumar Singh ...Petitioner
Versus
State of U.P. & Ors. ...Respondents

Counsel for the Petitioner:
Sri Balendra Deo Mishra

Counsel for the Respondents:
C.S.C.

(A) Civil Law - Motor Vehicle Act, 1988:
Section 48 - Central Motor Vehicle Rules,
1 All. Raj Kumar Singh Vs. State of U.P. & Ors.
699
1989:
Rule
58,
59
-
No
Objection
Certificate - Change in residence

A conjoint reading of the provisions indicates
that an application by the owner o a motor
vehicle for issuance of a No Objection Certificate
(NOC) under Section 48 is to be made in the
prescribed Form-28 and the said endorsement
of grant or refusal of No Objection Certificate is
valid for use before the Registration Authority
on whom it is issued. In The present case, the
NOC having been issued on the Registering
Authority at Gorakhpur, the same would be valid
for use only before the Registering Authority
mentioned in the endorsement made under Part
III of Form i.e., the Registering Authority,
Gorakhpur and as per the relevant Rules, the
same cannot be held to be valid for use before
any other Registering Authority. Therefore,
under these circumstances, the petitioner my
either apply for correction of the NOC issued by
the Registering Authority or make an application
for issuance of a fresh registration certificate-
containing an endorsement showing that it is
valid for use before the Registering Authority at
Deoria. (para 8-11)

Writ Petition Rejected. (E-8)

(Delivered by Hon'ble Surya Prakash
Kesarwani, J. & Hon'ble Dr. Yogendra
Kumar Srivastava, J.)

1. Heard Sri B.D. Misra, learned
counsel for the petitioner and Sri Mata
Prasad, learned special standing counsel
for the State-respondents.

2. This writ petition has been filed
praying for the following relief:

"(i) to issue a writ, order or
direction in the nature of Mandamus
directing the respondent no.3 to change
the
address
of
petitioner
in
his
Registration
Certificate
of
vehicle
No.NL03 B1013 (Bus) and accept the due
Road Tax with minimum penalty as per
law."

3. Briefly stated facts of the present
case are that the motor vehicle of the
petitioner
was
registered
by
the
Government of Nagaland and a certificate
of registration dated 22.03.2013 had been
issued by the Registering Authority,
District
Transport
Office,
Tuensang,
Nagaland. Subsequently, the petitioner
shifted to District Deoria in the State of
U.P. and applied for a No Objection
Certificate to the Registering Authority at
Tuensang, Nagaland.

4. Upon the aforesaid application, the
Registering Authority granted the No
Objection Certificate in the prescribed form
wherein the Registering Authority upon
whom the No Objection Certificate was
issued, was shown as "RA Gorakhpur". On
the basis of the aforementioned No
Objection Certificate, the petitioner applied
for recording a change in the residence in
the certificate of registration of the motor
vehicle before the Registering Authority at
Deoria. The petitioner contends that the
application
submitted
for
change
in
residence
accompanied
by
the
No
Objection
Certificate
issued
to
the
Registering Authority at Gorakhpur is not
being
accepted
by
the
Registering
Authority at Deoria and for the said
grievance, the present writ petition has
been filed.

5. Learned standing counsel submits
that No Objection Certificate having been
issued to the Registering Authority at
Gorakhpur, on the own application made
by the petitioner before the Registering
Authority at Tuensang, Nagaland, the said
certificate is valid for use only before the
Registering Authority on whom it is issued
i.e. the Registering Authority at Gorakhpur,
and for the said reason, unless the
petitioner
obtains
a
No
Objection
700 INDIAN LAW REPORTS ALLAHABAD SERIES
Certificate valid for use before the
Registering
Authority
at
Deoria,
the
application for change in residence cannot
be accepted by the Registering Authority at
Deoria.

6. In order to appreciate rival
contentions,
the
relevant
statutory
provisions with regard to issuance of a No
Objection Certificate under Section 48 of
the Motor Vehicles Act, 1988, may be
referred to. For ease of reference, Section
48 of the Act, 1988 is being extracted
below:

"48. No objection certificate.--

(1) The owner of a motor vehicle when
applying for the assignment of a new
registration mark under sub-section (1) of
section 47, or where the transfer of a motor
vehicle is to be effected in a State other
than the State of its registration, the
transferor of such vehicle when reporting
the transfer under sub-section (1) of section
50, shall make an application in such form
and in such manner as may be prescribed
by
the
Central
Government
to
the
registering authority by which the vehicle
was registered for the issue of a certificate
(hereafter in this section referred to as the
no objection certificate), to the effect that
the registering authority has no objection
for assigning a new registration mark to
the vehicle or, as the case may be, for
entering the particulars of the transfer of
ownership in the certificate of registration.

(2) The registering authority shall, on
receipt of an application under sub-section
(1), issue a receipt in such form as may be
prescribed by the Central Government.

(3) On receipt of an application under
sub-section (1), the registering authority
may, after making such inquiry and
requiring the applicant to comply with such
directions as it deems fit and within thirty
days of the receipt thereof, by order in
writing, communicate to the applicant that
it has granted or refused to grant the no
objection certificate:

Provided that a registering authority
shall not refuse to grant the no objection
certificate unless it has recorded in writing
the reasons for doing so and a copy of the
same has been communicated to the
applicant.

(4) Where within a period of thirty
days referred to in sub-section (3), the
registering authority does not refuse to
grant the no objection certificate or does
not communicate the refusal to the
applicant, the registering authority shall be
deemed to have granted the no objection
certificate.

(5) Before granting or refusing to
grant the no objection certificate, the
registering authority shall obtain a report
in writing from the police that no case
relating to the theft of the motor vehicle
concerned has been reported or is pending,
verify whether all the amounts due to
Government including road tax in respect
of that motor vehicle have been paid and
take into account such other factors as may
be prescribed by the Central Government.

(6) The owner of the vehicle shall also
inform at the earliest, in writing, the
registering authority about the theft of his
vehicle together with the name of the police
station where the theft report was lodged,
and the registering authority shall take into
account such report while disposing of any
application for no objection certification,
registration, transfer of ownership or issue
of duplicate registration certificate."

7. The procedure for making an
application for issue of No Objection
certificate under Section 48 is prescribed
under Rule 58 of the Central Motor Vehicle
Rules, 1989 and as per terms thereof, the
1 All. Raj Kumar Singh Vs. State of U.P. & Ors.
701
application is to be made in the prescribed
Form-28. The application for recording
change in residence in the certificate of
registration of a motor vehicle is to be
made in Form-33 as provided under Rule
59 of the Rules, 1989. For ready reference,
the Rules 58 and 59 are reproduced below:

"58. No objection certificate. - (1) An
application for the issue of a no objection
certificate under section 48 in respect of a
motor vehicle shall be made in Form 28 to
the registering authority by which the
vehicle
was
previously
registered,
accompanied by

(a) the certified copy of the certificate
of registration;

(b) the certified copy of the certificate
of insurance;

(c) evidence of payment of motor
vehicle tax up-to-date;

(d) where no tax is payable for a
certain period a certificate from the tax
collecting authority that no tax is due from
the vehicle for the said period.

(2) In the case of a transport vehicle,
in addition to the documents referred to in
sub-rule (1), documentary evidence in
respect of the following matters shall also
be furnished, namely:

(a) that the vehicle is not covered by
any permit issued by any transport
authority;

(b) that the sum of money agreed upon
to be paid by the holder of the permit under
sub-sections (5) and (6) of section 86, if
any, is not pending recovery;

(c) evidence of payment of tax on
passengers and goods under any law for
the time being in force up to the date of
application for a no objection certificate.

(3) On receipt of an application under
sub-rule (1), the registering authority shall
fill Part III of Form 28 and return that part
to the applicant duly signed.

(4) Where the registering authority
grants or refuses to grant the no objection
certificate, it shall return the duplicate
copy of the said Form to the applicant and
the triplicate copy to the other registering
authority after duly filling and signing Part
II thereof.

59. Change in residence.- An
application for recording a change in
the residence in the certificate of
registration of a motor vehicle shall be
made by the owner of the vehicle in
Form
33
accompanied
by
the
certificate of registration and proof of
address in the manner specified in rule
4 and the appropriate fee as specified
in rule 81."

8. A conjoint reading of the
aforementioned provisions indicates that an
application by the owner of a motor vehicle
for issuance of a No Objection Certificate
under Section 48 is to be made in the
prescribed
Form-28.
The
office
endorsement regarding grant or refusal of
"No Objection Certificate" under Section
48 is to be made in Part-III of the
prescribed
Form-28
and
the
said
endorsement of grant or refusal of No
Objection Certificate is valid for use before
the Registering Authority on whom it is
issued.

9. In the instant case, upon the
application submitted by the petitioner in
Form-28 to the Registering Authority at
Tuensang,
Nagaland,
the
office
endorsement made under Part-III of the
prescribed Form-28 indicates that the No
Objection Certificate was issued showing
the Registering Authority, Gorakhpur as
the authority on whom it was issued.
702 INDIAN LAW REPORTS ALLAHABAD SERIES

10. The No Objection Certificate
having thus been issued on the Registering
Authority at Gorakhpur, the same would be
valid for use only before the Registering
Authority mentioned in the endorsement
made under Part-III of Form-28, i.e. the
Registering Authority, Gorakhpur and as
per the relevant Rules, the same cannot be
held to be valid for use before any other
Registering Authority.

11. Under the aforesaid circumstances,
the petitioner may either apply for
correction of the No Objection Certificate
issued by the Registering Authority or
make an application for issuance of a fresh
registration
certificate
containing
an
endorsement showing that it is valid for use
before the Registering Authority at Deoria,
as per the statutory provisions referred to
above.

12. With the aforesaid observations,
the writ petition is dismissed.
----------
(2021)01ILR A702
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 02.12.2020

BEFORE

THE HON'BLE SURYA PRAKASH
KESARWANI, J.
THE HON'BLE DR. YOGENDRA KUMAR
SRIVASTAVA, J.

Writ Tax No. 665 of 2020

M/S Libra Int. Ltd. ...Petitioner
Versus
Asst. Comm. & Anr. ...Respondents

Counsel for the Petitioner:
Sri Suyash Agarwal, Sri Ankur Agarwal

Counsel for the Respondents:
C.S.C., A.S.G.I., Sri C.B. Tripathi

(A) Civil Law - U.P. G.S.T. Act, 2017:
Section 129 - By virtue of the deeming
provision under sub-section (5) of Section 129
all the proceedings in respect of the notice
specified under sub-section (3) shall be deemed
to be concluded on deposition of entire amount
of tax and penalty determined in the penalty
order. (Para 15)

Writ Petition Rejected. (E-8)

(Delivered by Hon'ble Surya Prakash
Kesarwani, J. & Hon'ble Dr. Yogendra
Kumar Srivastava, J.)

1. Heard Sri Suyash Agarwal, learned
counsel for the petitioner and Sri C.B.
Tripathi, learned Special Counsel for
respondent no.1.

2. This writ petition has been filed
praying for following reliefs :-

"I. Issue a writ, order or direction in
the nature of Certiorari quashing the order
no.731
dated
15.2.2018
passed
by
Respondent no.1 u/s 129(3) of the UPGST
Act (Annexure No. 6)

II Issue a writ, order or direction in
nature of certiorari quashing GST DRC-07
dated 18.9.2020 (Annexure-9)

III. Issue any other writ, order or
direction in favour of the petitioner which
this Hon'ble Court deems fit in the facts
and circumstances of the case.

IV. Award cost of the petition to the
petitioner."

3. Pleadings of the writ petition
indicate that the goods and vehicle of the
petitioner were intercepted on 11.2.2018 on
the ground that the goods in question were
being transported without E-Way Bill and a
notice under Section 129(3) of the Uttar
Pradesh Goods and Services Tax Act, 2017