Hon’ble Allahabad High Court while dealing with the case of Tax Writ, Mohan Pal v. State of U.P & 2 Others here on 22-01-2019 stated that as per the Rule 24 of the U.P. Motor Vehicles Taxation Rules, 1998 if there is any special circumstance, it is open to the incumbent to apply for exemption.

BRIEF FACTS OF THE CASE

The petitioner (Mohan Pal) filed this application seeking an exemption from late payment of fees. He relies on Rule 24 of the U.P. Motor Vehicles Taxation Rules, 1998, which provides that if there is any special circumstance, it is open to the incumbent to apply for exemption.

DECISION OF THE COURT

Hon’ble High Court held that in this case, it is open to the petitioner to apply for exemption under the aforesaid Rules stating his special circumstances. In case the petitioner does so, his application may be considered in accordance with law.

Read the full Judgement Here-

http://elegalix.allahabadhighcourt.in/elegalix/WebDownloadJudgmentDocument.do?judgmentID=6939239