Allahabad High Court
VAISHALI EXPORT HOUSEversusSTATE OF U.P. AND 2 OTHERS
- Decided
Holding
The Court ordered the refund of the road tax amount paid by the petitioner, without interest.
Summary
The petitioner, Vaishali Export House, sought a refund of road tax paid on a vehicle (Regn. No. UP 21 CZ 8009) after the Government decided on June 28, 2024 to exempt certain hybrid electric vehicles from road tax. The learned Standing Counsel highlighted this exemption, establishing that the tax paid by the petitioner should be refundable. The Court held that the respondent authorities must refund the amount within six weeks, but no interest is payable. The direction was issued under the writ petition filed by the petitioner. Consequently, the writ petition was disposed of.
Issues considered
- Whether the petitioner is entitled to a refund of road tax paid on a vehicle now covered by the Government's exemption order for hybrid electric vehicles
Subjects
- road tax
- hybrid electric vehicle
- tax exemption
- refund
- writ petition
- High Court
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT TAX No. - 2438 of 2026
Vaishali Export House
.....Petitioner(s)
Versus
State Of U.P. And 2 Others
.....Respondent(s)
Counsel for Petitioner(s) : Vicky Rastogi
Counsel for Respondent(s) : C.S.C.
Court No. - 3
HON'BLE SAUMITRA DAYAL SINGH, J.
HON'BLE SWARUPAMA CHATURVEDI, J.
1. Sri Arvind Kumar Mishra, learned Standing Counsel submits that the
Government has taken a decision on June 28, 2024 to grant exemption from
road tax to Hybrid electric vehicles, Strong hybrid electric vehicle, Plug-in
hybrid electric vehicle, Series hybrid electric vehicle and Series parallel
hybrid electric vehicle.
2. In light of the same, it is clear that amount paid by the petitioner for road
tax in respect of vehicle bearing Registration No. UP 21 CZ 8009 was
exempted.
3. Accordingly, respondent authorities are directed to refund the amount paid
by the petitioner within a period of six weeks from date.
4. We make it clear that no interest shall be payable to the petitioner on the
said amount.
5. With the above direction, the writ petition is disposed of.
(Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.)
May 7, 2026
Abhilash
Digitally signed by :-
ABHILASH SINGH
High Court of Judicature at Allahabad
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